2023 (7) TMI 942 - SCH - VAT and Sales Tax

Supreme Court Dismisses Appeals, Orders Reassessment of Cases by Assessing Officer Following High Court Directives.

The SC dismissed the Civil Appeals and related matters concerning the HC's remand order to the Assessing Officer. The Assessing Officer is instructed to ... Levy of tax - chemicals used as consumables in the process of job work of dyeing of fabric - tax is levied irrespective of the fact whether property in goods had been transferred or not - HELD THAT:- Matters remanded to the Assessing Officer to consider the case of the assessees as well as of the Appellants herein and to pass fresh orders in terms of the directions issued by the High Court in M/S A.P. PROCESSORS, PLOT NO. 103, SECTOR-24, FARIDABAD THROUGH ITS PARTNER SH. ARVIND JAIN VERSUS STATE OF HARYANA THROUGH PRINCIPAL SECRETARY TO GOVERNMENT OF HARYANA, EXCISE AND TAXATION DEPARTMENT, CIVIL SECRETARIAT, CHANDIGARH [2018 (5) TMI 1797 - PUNJAB AND HARYANA HIGH COURT] where it was held that In the present case, it would be essential to determine the value of consumables transferred in the goods on which tax is leviable. While determining the actual loss of chemicals, dyes and colours where the fabric or textile undergoes various processes depends upon factual aspect which can be considered only by the Assessing Officer where parties can produce evidence in respect of their respective claims/contentions. There are no reason to interfere with the impugned orders - appeal dismissed. The Supreme Court dismissed the Civil Appeals and connected matters regarding the order of remand to the Assessing Officer by the High Court. The Assessing Officer is directed to consider the case of the assessees and the Appellants and pass fresh orders as per the High Court's directions. All contentions are left open before the Assessing Officer, and pending applications are dismissed.