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2013 (10) TMI 486 - HC - VAT and Sales TaxTaxability of works contract of Bleaching and dying - transfer of property - Held that:- The fact that the chemicals used for bleaching is washed away in the process, by itself, would not be a justifiable ground to accept the case of the assessee that there was no transfer of property of any goods. The very fact of the yarn being bleached by a chemical process, by applying the chemical, will clearly point out that there is transfer of property of the chemical, hence, bleaching contract attracts sales tax as in the case of dyeing contract, when the chemicals are purchased from outside the state - Following decision of Apparels and Handloom Exporters Association and others Vs. State of Tamil Nadu and others [2001 (9) TMI 1114 - MADRAS HIGH COURT] - Decided in favor of revenue.
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