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    <title>2018 (12) TMI 485 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court allowed the amendment to the head note of VAT Appeal No. 85 of 2018 under Section 151 of the Code of Civil Procedure, disposing of the civil miscellaneous application. It consolidated the disposal of VATAP Nos. 53, 85, and 61 of 2018 due to identical issues. The appellant-assessee&#039;s appeal challenging the levy of tax on chemicals and dyes used in job work processes was considered, focusing on property transfer and taxability. The decision, influenced by a recent judgment, emphasized the need for factual evidence to determine tax implications, remanding the matter for detailed assessment by the Assessing Officer.</description>
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    <pubDate>Fri, 30 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2018 (12) TMI 485 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=371716</link>
      <description>The court allowed the amendment to the head note of VAT Appeal No. 85 of 2018 under Section 151 of the Code of Civil Procedure, disposing of the civil miscellaneous application. It consolidated the disposal of VATAP Nos. 53, 85, and 61 of 2018 due to identical issues. The appellant-assessee&#039;s appeal challenging the levy of tax on chemicals and dyes used in job work processes was considered, focusing on property transfer and taxability. The decision, influenced by a recent judgment, emphasized the need for factual evidence to determine tax implications, remanding the matter for detailed assessment by the Assessing Officer.</description>
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      <pubDate>Fri, 30 Nov 2018 00:00:00 +0530</pubDate>
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