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2013 (1) TMI 825 - ALLAHABAD HIGH COURTTax on Job work - Bleaching, dyeing, processing and printing of gray cloth on the ground that there is no transfer of any goods involved in such activity - Held that: - Similar controversy came up for consideration before this court in Writ Petition No. 1683 of 2007 ( M/s. Super Fine Processors Pvt. Ltd. vs. State of U.P. and Others [2013 (6) TMI 482 - ALLAHABAD HIGH COURT] and four other connected writ petitions and this court vide judgment and order dated 10.1.2013 had held that the decision taken by the State Government on 7.10.2005, on the representation made by two such similarly situated persons as also the Northern India Textile Processors Association would be binding on the Assessing Authority within the State of U.P. wherein it has been held that colour, dye, chemicals, etc. used in bleaching, dyeing, processing and printing of gray cloth are consumable and are not transferred and not included in the definition of sale and the writ petitions were allowed - Petition allowed.
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