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    <title>2025 (8) TMI 72 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Taxability of dyes, colours and chemicals used in textile job work under the Haryana VAT Act depends on the quantity actually transferred into the fabric, not merely on their use in the process. Where the extent of embedded or retained consumables requires factual determination, the Assessing Officer must conduct an evidentiary enquiry and value the goods in accordance with law. A remand for that purpose is sustainable when supported by binding precedent, and the assessment must proceed on the basis of the actual quantity transferred.</description>
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