https://www.taxtmi.com/caselaws?id=327930 Dyes and chemicals used in the dyeing, colouring, bleaching and printing of cloth on job-work basis were treated as consumables consumed in the processing activity and not transferred to the customer. On that basis, they did not amount to a deemed sale and were not liable to VAT. The text also notes that an earlier State Government view and prior writ proceedings on identical facts supported this position, and that withdrawal of exemption from additional excise duty was irrelevant because VAT liability depends on sale turnover and transfer of property in goods, not on manufacture or additional excise duty treatment. The tax assessment on these items was therefore unsustainable. en-us Wed, 18 May 2016 00:00:00 +0530 Mon, 23 May 2016 09:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327930 Dyes and chemicals used in the dyeing, colouring, bleaching and printing of cloth on job-work basis were treated as consumables consumed in the processing activity and not transferred to the customer. On that basis, they did not amount to a deemed sale and were not liable to VAT. The text also notes that an earlier State Government view and prior writ proceedings on identical facts supported this position, and that withdrawal of exemption from additional excise duty was irrelevant because VAT liability depends on sale turnover and transfer of property in goods, not on manufacture or additional excise duty treatment. The tax assessment on these items was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327930