1995 (6) TMI 193

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....the view expressed by a Division Bench of this Court reported in Tamil Nadu Mosaic Manufacturers Association v. State of Tamil Nadu [1995] 97 STC 503. The relevant portion of the judgment is as follows: "The contention of Mr. V. Ramachandran, learned senior Counsel for the appellant, in W.A. No. 1093 of 1994 is that the members of the appellantassociation in the said writ appeal are doing job-w....

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.... job-work in dyeing, that the dyes used in the works contract of dyeing is consumed in the course of execution of the works contract of dyeing and therefore, the dyes being a consumable item fall within the purview of the expressions 'labour charges and other charges not involving transfer of property in goods' and therefore, the cost of the dyes used in the execution of works contract must be ded....

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....erty in goods (whether as goods or in some other form) involved in the execution of works contract falling within the ambit of article 366(29-A)(b) is leviable on the goods involved in the execution of a works contract and the value of the goods which are involved in the execution of the works contract would constitute the measure for imposition of the tax. The apex Court further held that the val....