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2018 (5) TMI 1865 - HC - VAT and Sales TaxLevy of tax - job-work - dyes and chemicals used in the execution of job work of bleaching and dyeing are transferred as in physical form or as their inherent properties - Held that:- The issue has been decided by this Court in M/s A.P. Processors, Faridabad Vs. The State of Haryana and others, [2018 (5) TMI 1797 - PUNJAB AND HARYANA HIGH COURT] of even date, wherein after examining the factual matrix and the relevant case law on the point, it has been held that while determining the actual loss of chemicals, dyes and colours where the fabric or the textile undergoes various processes depends upon factual aspect which can be considered only by the Assessing Officer where parties can produce evidence in respect of their respective claims/contentions - the matter has been remanded to the Assessing Officer to work out the details of quantity of chemicals, dyes and colours that would get washed out in the process of dyeing and printing of fabric undertaken by the assessee. The Assessing Officer has been directed to conduct the factual inquiry in this regard after giving liberty to the parties to produce evidence in respect of their respective contentions and, thereafter, he would be at liberty to proceed in the matter for adding percentage of the chemicals, dyes and colours in the value of the turnover, which are retained or embedded on the textile or fabrics as the case may be in accordance with law - petition disposed off.
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