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1. Levy of Tax - chemicals used as consumables in the process of job work of dyeing of fabric - The tax on the entire value of chemicals consumed during the process of...

2. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

3. Works contract - in a dyeing works contract, the goods to be incorporated may either be as goods or in some other form similar to the accretion or occasions due to the...

4. Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the...

5. Value of dyes and chemicals - State Governments are empowered to the levy tax on the goods transferred otherwise than in pursuance of contract i.e., in execution of...

6. Classification of goods - Enzymes - taxable @ 4% - or liable to tax @ 10% - "Enzyme" a chemical under Notification no.1084 dated 25.02.2003 to be chargeable to tax as...

7. Nature of Goods - Whether the Methanol and Methyl Alcohol are two names of the same commodity or they are different goods - Methanol and Methyl Alcohol in the Text Book...

8. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

9. Classification of chemical preparations - chemical preparations for photographic uses - various chemical preparations produced by them in situ and captively consumed are...

10. Imposition of VAT on the dyes, chemicals etc. - treating them to be deemed sales - used in the dyeing, colouring and printing of cloth for various traders - If the...

11. Whether the chemicals and dyes used in the job work are not liable to tax under the provisions of UPTT - process of dyeing, colouring, printing, bleaching, washing etc....

12. UPTT on the job work - colour, dye chemicals etc. used in bleaching, dyeing, processing and printing of gray cloth are consumable and are not transferred and not...

13. Works contract - dyes and chemical used in the bleaching, colouring and dyeing etc. on gray cloth are consumed in the process and not transferred. - HC

14. Classification of imported goods - "MIT-50% and CIT/MIT-14%" i.e. "5-chloro-2-methyl-4-isithiazolin-3-one - 2-methyl-4-isothiazolin-3-one" - being not used as an...

15. Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On...