2014 (7) TMI 322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Trade Tax Act?" 3. The Dealer M/s Bathwal Udyog Private Limited is engaged in the business of processing of fabric. It purchases grey cloth and after colouring and processing, sell it. He is also getting job work done on fabrics. After processing, which includes colouring, dyeing etc. on fabric, the goods are returned after realizing consideration towards processing fee etc. The Assessing Authority, therefore, for the assessment year 2002-03 (Provincial) held that dyeing and colouring process, it charges only for job works and the fabric is returned but for the material used in this process, the Dealer is exigible to tax hence he is liable to pay tax on the dyes and chemicals which it has imported. By order dated 28.2.2005, Assistant Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the Principal Secretary, Tax and Registration Department, Government of U.P. From a perusal of the aforesaid finding it is amply clear that the State Government had also decided the representation made by the Northern India Textile Processors Association and had come to the conclusion that dyes and chemical used in the bleaching, colouring and dyeing etc. on gray cloth are consumed in the process and not transferred. In our considered opinion, the said finding is binding upon the assessing authorities as the representation made by the Northern India Textile Processors Association was also decided by the said order. The stand taken by the respondents that the State Government had not decided any other representation except the two pref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....‡à¤¦à¤¨ दिया गया जिसमें शासन के पूर्व आदेशों का उल्लेख करते हुए यह कहा गया है कि इस मामले का निर्णायक समाधान नहीं हो पा रहा है और इकाईयों का उत्पीडà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¾à¤ˆ आदि में प्रयुक्त डाईव कैमिकल्स आदि को क्रेता को अन्तरण नहीं होता बल्कि बहिंसाव के रूप में निकलते हैं दुबारा पुनः प्रयोग में लाये जाते है औà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¦ भी कपडा ही प्राप्त होता है और इसका कोई इरादा डाईंग, कैमिकल्स और कलर को प्राप्त करने का नहीं है और न ही इस रूप में इसका हस्तान्तरण क्रेता को होà¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....‚ नहीं आयेगा । व्यापार कर अधिनियम की धारा 2 क में व्यापार की परिभाषा को देखते हुए सेवा सम्व्यवहार जिसके अन्तर्गत केवल सेवा या वृत्ति की प्रकृिà¤....