2013 (10) TMI 1279

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.... K. Vaitheeswaran for the respondent. ORDER The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1996-97 raising the following questions of law:-     "(i) Whether, in the facts and circumstances of the case, the Tribunal has failed to consider that in dyeing works contract, the goods to be incorporated may eithe....

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....ated Cement Companies Ltd. v. Commissioner of Customs [2001] 124 STC 59 (SC), this court held that after introduction of section 3B and after amendment made to the definition of "sale" under section 2(n)(ii), the contention raised by the learned counsel for the assessee cannot be accepted, since by the operation of law, the transfer of goods involved in works contract would amount to "sale" taxabl....