VAT not liable on Material used in providing Pest Control Service

Apurva N. Mehta, Advocate Pesticides and Chemicals used in Pest Control Service cannot be subjected to Value Added Tax In a recent judgment dated 22.09.2016, rendered in the case of State of Gujarat v/s Bharat Pest Control, the Gujarat High Court has held that pesticides and chemicals used in pest control service cannot be subjected to value added tax. The submissions made in this regard by the ld. counsel appearing for the revenue were recorded as under : Para 5. Learned AGP submitted that the title in goods passed from the assessee to the Reliance Petroleum. The term ‘sale’ conta...