2017 (5) TMI 1548

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....rthikeyan, learned Additional Government Pleader for the petitioner and Mr.R.D.Ganesan, learned counsel for the respondent. 2. This revision petition has been filed by the revenue challenging the order passed by the Tamil Nadu by the Sales Tax Appellate Tribunal (Additional Bench) Madurai in Nos.515/2000, 517/2000, 541/2000, 555/2000, 619/2000, 624/2000, 625/2000, 628/2000, 636/2000, 639/2000, 64....

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.... to the bleaching done prior to the application of the dyes and chemicals alone most of the impurity as also the natural colour substances are washed away forming the primary source of pollution. 4. The Tribunal has utterly failed to consider that goods to be incorporated in works contract may either be as good or in some other form similar to the accretion or accession due to the application of ....

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....r Company Vs. State of Tamil Nadu reported in 105 STC 223 following the earlier decision reported in 92 STC 503. 9.The Tribunal has erred to note that the Appellate Assistant Commissioner ought not to have arrived at the accretion or accession of a certain percentage different from the findings of this Hon'ble Tamil Nadu Taxation Special Tribunal reported in 105 STC 223. 10. As the responden....

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....s and Handloom Exporters reported in (2003) 129 STC 167 and the decision of the Full Bench in the case of Envir reported in (2011) 39 VST 434 (K held the fact that the chemicals used for bleaching is washed away in the process, by itself, would not be a justifiable ground to accept the case of the assessee that there was no transfer of property of any goods. The very fact of the yarn being bleache....