2018 (12) TMI 483

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....199, 200, 181, 182, 190, 191, 197, 195, 126, 127, 128, 129, 193, 192, 172, 173, 174, 175, 138, 139, 140, 141, 142, 143, 144, 145, 146, 218, 219, 256, 108, 109, 110, 111, 285, 286, 287, 288, 289, 290, 291, 292, 293, 294 and 295 of 2018, as according to the learned counsel for the parties, the issue involved in all these appeals is identical. However, the facts are being extracted from VATAP No. 182 of 2017. 2. VATAP No. 182 of 2017 has been filed by the appellant-revenue under Section 36(1) of the Haryana Value Added Tax Act, 2003 ( in short, "the HVAT Act") against the order dated 17.03.2017, Annexure A.3 passed by the Haryana Tax Tribunal, (in short, "the Tribunal") in STA No. 96 of 2013-14, claiming following substantial questions of law....

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....yes, chemicals, consumable, machinery parts and packing materials involved in the job works of the third parties. Aggrieved by the order, the respondent-dealer filed an appeal before the first appellate authority i.e. Joint Excise and Taxation Commissioner (Appeals), Rohtak but the same was rejected on 5.3.2013 being devoid of merit. The respondent-company filed appeal before the Tribunal under Section 33 of the HVAT Act which was dismissed by the Tribunal vide order dated 17.3.2017, Annexure A.3 holding that all materials used in the job work/work contract by the respondent are taxable because entire inherent property thereof including that of all chemicals, dyes and colours get transferred to the fabrics. The Tribunal also made it clear t....

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....he actual loss of chemicals, dyes and colours where the fabric or textile undergoes various processes depends upon factual aspect which can be considered only by the Assessing Officer where parties can produce evidence in respect of their respective claims/contentions. Accordingly, the impugned orders passed by the authorities therein were set aside and the matters were remanded to the Assessing Officer to work out the details of quantity of chemicals, dyes and colours that would get washed out in the process of dyeing and printing of fabrics undertaken by the applicant. The operative paras of the judgment read thus:- "26. Having arrived at the conclusion that chemicals used in the job work are taxable but the pertinent question to be ans....