2016 (1) TMI 1045

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....Mamta Singla Talwar, DAG, Haryana Ajay Kumar Mittal,J. 1. This order shall dispose of VAT Appeal Nos. 76 and 77 of 2014 as learned counsel for the parties are agreed that the issue involved in both the appeals is identical. However, the facts are being extracted from VAT Appeal No.76 of 2014. 2. VAT Appeal No.76 of 2014 has been preferred by the assesseeappellant under Section 36 of the Haryan....

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.... taxed when there is no passing of such property in job work? iv)Whether in the facts and circumstances of the case, on entire value of the dyes and chemicals, tax can be levied, when part of them is transferred to the customers alongwith the leather? v)Whether in the facts and circumstances of the case, the charging of interest in the case in hand is legal especially when the position regardi....

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....07 levied tax and charged interest on the material consumed in the job work and additional demand of Rs. 1,72,332/- was created under the HVAT Act and Rs. 7,81,665/- under the CST Act. Aggrieved by the order, the appeals were filed before the first appellate authority by the assessees in both the cases. Vide order dated 4.1.2011, Annexure A.2, the appeals were dismissed. The assessees went in appe....

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....ditional excise duty was leviable on textile. In the present case, according to the appellant, it is processing leather and not textile. No additional excise duty was thus leviable. The issue involved herein was not the same as in M/s Northern India Textile Processors Association's case (supra). Hence the instant appeals by the assessee-appellants. 4. We have heard learned counsel for the par....