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2019 (5) TMI 250 - HC - VAT and Sales TaxLevy of tax - deemed sales of dyes, chemicals, consumable, machinery parts and packing materials involved in the job works of the third parties - HELD THAT:- The issue involved in the present appeal stands concluded against the revenue by a recent judgment of this Court in Excise and Taxation Commissioner, Haryana through Excise and Taxation Officer-cum-Assessing Authority, Panipat Vs. M/s Mittal Processors Private Limited, G.T. Road, Siwah, Panipat and other, [2018 (12) TMI 483 - PUNJAB AND HARYANA HIGH COURT], wherein after considering the relevant statutory provisions and the entire case law on the point, it has been concluded that the chemicals used in the job work are taxable but the pertinent question to be answered would be as to how much of dyes/colours are taxable which is transferred to the fabric when the whole quantity of consumable is not transferred. Matter 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 fabrics undertaken by the applicant - appeal allowed by way of remand.
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