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2014 (5) TMI 799 - ALLAHABAD HIGH COURTExemption from tax - tax on the job work - process of Printing and dyeing of cloth - dyes and colour used - Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in exempting the dealer from payment of tax levied by the assessing authority under Section 3F of the Act - Held that:- Decision taken by the State Government on 7.10.2005, on the representation made by two such similarly situated persons as also the Northern India Textile Processors Association would be binding on the Assessing Authority within the State of U.P. wherein it has been held that colour, dye chemicals etc. used in bleaching, dyeing, processing and printing of gray cloth are consumable and are not transferred and not included in the definition of sale and the writ petitioners were allowed - Following decision of M/s Super Fine Processors Pvt. Ltd. Vs. State of U.P. and Others [2013 (6) TMI 482 - ALLAHABAD HIGH COURT] - Decided in favour of assessee.
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