https://www.taxtmi.com/caselaws?id=249285 Under the U.P. Trade Tax Act, dyes and chemicals used in bleaching, colouring and dyeing of grey cloth in job work were treated as consumables consumed in processing, not as goods transferred to the customer. Because the materials lost their identity during processing and no property in them passed to the customer, they did not amount to taxable sales. The earlier Division Bench ruling, and the State Government's decision dated 7.10.2005 relied on there, was applied against assessment, so the tax demand on the processing materials was not sustainable. en-us Fri, 04 Jul 2014 00:00:00 +0530 Wed, 09 Jul 2014 19:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249285 Under the U.P. Trade Tax Act, dyes and chemicals used in bleaching, colouring and dyeing of grey cloth in job work were treated as consumables consumed in processing, not as goods transferred to the customer. Because the materials lost their identity during processing and no property in them passed to the customer, they did not amount to taxable sales. The earlier Division Bench ruling, and the State Government's decision dated 7.10.2005 relied on there, was applied against assessment, so the tax demand on the processing materials was not sustainable. Case-Laws VAT and Sales Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249285