https://www.taxtmi.com/caselaws?id=277547 In a works contract involving bleaching, dyeing and printing, tax is leviable only on the value of goods whose property is transferred to the customer. Chemicals and other consumables that are merely used up in the process and do not pass to the fabric are excluded from taxable turnover. On the evidence, only the dye or colour actually retained or embedded in the finished fabric could be treated as transferred goods. The matter therefore required factual determination of the retained portion, and tax was to be recomputed only on that basis after remand. en-us Thu, 17 May 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277547 In a works contract involving bleaching, dyeing and printing, tax is leviable only on the value of goods whose property is transferred to the customer. Chemicals and other consumables that are merely used up in the process and do not pass to the fabric are excluded from taxable turnover. On the evidence, only the dye or colour actually retained or embedded in the finished fabric could be treated as transferred goods. The matter therefore required factual determination of the retained portion, and tax was to be recomputed only on that basis after remand. Case-Laws VAT and Sales Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277547