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2013 (6) TMI 482 - HC - VAT and Sales TaxWorks contract - dyes and chemicals which are used for washing of cloth - liability of tax on the goods which are consumed or used and the goods which are used and consumed - transfer of property in goods - textile processing - colouring, printing, bleaching, washing and dyeing of the gray cloth. In the case of Arviva Industries (I) Ltd.(2007 (1) TMI 6 - SUPREME COURT OF INDIA) Hon'ble the Supreme Court has held that circulars issued by the Central Board of Excise & Customs are binding upon the department and similar view has been taken in the case of Kurian Abraham (P) Ltd. (2008 (2) TMI 289 - SUPREME COURT) wherein the Hon'ble Supreme Court had held that the circular issued by the Board of Revenue under the Kerala General Sales Tax Act is binding on the department. It is amply clear that the State Government had decided the representation made by the Northern India Textile Processors Association and had come to the conclusion that dyes and chemical used in the bleaching, colouring and dyeing etc. on gray cloth are consumed in the process and not transferred. In our considered opinion, the said finding is binding upon the assessing authorities as the representation made by the Northern India Textile Processors Association was also decided by the said order. - Decided in favor of assessee.
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