2025 (8) TMI 72

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....matter are that Excise and Taxation Officer-cum-Assessing Authority, Faridabad (East) framed scrutiny assessment of respondent No. 1 - Firm under Section 15(3) of Haryana Value Added Tax Act (for short - 'HVAT Act') and under The Central Sales Tax Act, Act (for short - 'CST Act'). Vide one order dated 28.03.2016, Assessing Authority created demand of Rs.3,06,602/- under HVAT Act and Rs.15,45,572/- under CST Act. Appeal filed by respondent No. 1 was dismissed by First Appellate Authority i.e. Joint Excise and Taxation Commissioner (Appeals), Faridabad vide order dated 16.08.2017. Learned Tribunal, however, allowed the appeal filed by respondent No. 1, vide impugned order dated 30.08.2018. Orders passed by the authorities were set aside and m....

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....rt in the case of Commissioner of Sales Tax Vs. Matushree Textiles Limited, ignoring that the said judgment dealt with applicability of works contract tax and not quantity of goods on which tax is to be levied?" 3. It was concluded by Division Bench of this Court as under:- "26. Having arrived at the conclusion that 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. In the present case, it would be essential to determine the value of consumables transferred in the goods on which tax is leviable. While determining the actual loss of chemicals, dyes and c....

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....Whether 'what is taxable under the HVAT Act and CST Act, is the value of the goods which get transferred to the customer in the execution of works contract either as goods or in any other form? (b) Whether the impugned order is just, legal and fair? (c) Whether the impugned order is sustainable in the facts and circumstances of the case? (d) Whether the impugned order is sustainable in view of the fact that there is admitted transfer of goods in execution of job contract? (e) Whether the impugned order is sustainable in view of the fact that the categoric finding of fact has been returned by the courts/authorities below to the effect that entire property of goods used in the process i.e. dyes/colours/chem....