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2019 (6) TMI 1510 - MADRAS HIGH COURTTaxability - Works Contract - use of dyes and chemicals by the assessee - whether transfer of property to the customers or not - HELD THAT:- Coordinate Bench of this Court has already decided similar revision petition in favour of the Revenue and placed before us, one such judgment in State of Tamil Nadu Vs Tex-in Printers [2013 (10) TMI 1279 - MADRAS HIGH COURT], in which a Coordinate Bench of this Court, in similar circumstances, held that after introduction of section 3B and after amendment made to the definition of "sale" under section 2(n)(ii), the contention raised by the learned counsel for the assessee cannot be accepted, since by the operation of law, the transfer of goods involved in works contract would amount to "sale" taxable under section 3B. The assessee therein had purchased the dyes and chemicals from outsaid the State. Consequently, this court held that the entire turnover was assessable to tax. None has appeared on behalf of the respondent assessee despite service, to controvert the aforesaid submissions made by the learned counsel for the Revenue - the present Tax Case Revision in favour of the Revenue in the same terms as was held in the case cited.
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