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    <title>2018 (5) TMI 1865 - Punjab And Haryana High Court</title>
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    <description>The court remanded the case to the Assessing Officer for a fresh assessment regarding the tax on chemicals and dyes used in job work. It emphasized the importance of determining property transfer in works contracts for taxation purposes and clarified that VAT should not be levied on consumables not transferred to the principal. The court directed a factual inquiry to ascertain the taxable quantity of chemicals, dyes, and colors, ensuring a fair approach based on evidence presented by the parties.</description>
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      <description>The court remanded the case to the Assessing Officer for a fresh assessment regarding the tax on chemicals and dyes used in job work. It emphasized the importance of determining property transfer in works contracts for taxation purposes and clarified that VAT should not be levied on consumables not transferred to the principal. The court directed a factual inquiry to ascertain the taxable quantity of chemicals, dyes, and colors, ensuring a fair approach based on evidence presented by the parties.</description>
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      <pubDate>Thu, 17 May 2018 00:00:00 +0530</pubDate>
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