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2013 (12) TMI 1334 - HC - VAT and Sales TaxImposition of penalty - Demand of tax - Whether the Sales Tax Appellate Tribunal is right in setting aside the assessment order on the ground that dyeing does not involve any sale of goods since levying tax on service charges attributing that dyes and chemicals are transferred during the time of processing is improper - Held that:- Since by the operation of law, the transfer of goods involved in works contract would amount to 'sale' taxable under Section 3-B. The assessee therein had purchased the dyes and chemicals from outside the State - there was no suppression of sale in the turnover - Following decision of ASSOCIATED CEMENT COMPANIES LIMITED v. COMMISSIONER OF CUSTOMS [2001 (1) TMI 248 - Supreme court of India] and RAINBOW COLOUR LAB AND ANOTHER v. STATE OF MADHYA PRADESH AND OTHER [2000 (2) TMI 2 - SUPREME COURT OF INDIA] - Decided partly in favour of Revenue.
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