https://www.taxtmi.com/caselaws?id=371714 Taxability of chemicals, dyes and colours used in job work had already been settled against the revenue in an earlier binding decision, which held that such consumables are taxable while the extent of liability depends on factual examination of how much material is transferred or retained in the fabric. As that factual inquiry lies with the Assessing Officer, there was no basis to disturb the Tribunal's view or reopen the settled position. The revenue's appeals therefore failed, and the parties remain governed by the earlier decision unless it is varied by the Supreme Court. en-us Tue, 20 Nov 2018 00:00:00 +0530 Thu, 18 Apr 2019 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371714 Taxability of chemicals, dyes and colours used in job work had already been settled against the revenue in an earlier binding decision, which held that such consumables are taxable while the extent of liability depends on factual examination of how much material is transferred or retained in the fabric. As that factual inquiry lies with the Assessing Officer, there was no basis to disturb the Tribunal's view or reopen the settled position. The revenue's appeals therefore failed, and the parties remain governed by the earlier decision unless it is varied by the Supreme Court. Case-Laws VAT and Sales Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371714