2019 (5) TMI 250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....D MRS MANJARI NEHRU KAUL, JJ. For The Appellant/Revenue : Ms. Mamta Singla Talwar, DAG, Haryana ORDER Ajay Kumar Mittal, J 1. The appellant-revenue has filed the instant appeal under Section 9(2) of the Central Sales Tax Act, 1956 (in short, "the CST Act") read with Section 36(1) of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the order dated 17.03.2017, Ann....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the power of Revisional Authority when Section 34 of Haryana Value Added Tax Act, 2003 provides revision in the light of an order of the Haryana Tax Tribunal in similar case?" 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. M/s Sukriti Prints, Faridabad-respondent No.1 is a dealer registered under the HVAT Act with the Excise and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der 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 respondents 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 that the principle of law laid down in the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in after considering the relevant statutory provisions and the entire case law on the point, it has been concluded that the chemicals used in the job work are taxable but the pertinent question to be answered would be as to how much of dyes/colours are taxable which is transferred to the fabric when the whole quantity of consumable is not transferred. It has also been held that while determining t....