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2016 (1) TMI 1045 - HC - VAT and Sales TaxDemand of VAT on the material consumed in the job work - deemed sale - use of chemicals, fat liquors, dyes, syntans, sodium bicarbonate etc. for cleaning, washing and drying the leather. - Haryana Value Added Tax Act, 2003 (HVAT) - Held that:- In the present case, no additional excise duty was leviable. The issue was how much chemical was transferred in processing of hides and skins as no chemical gets attached to the leather. The appeals of textile industry with regard to quantum of tax to be levied on dyes and chemicals are pending before the Tribunal. The present appeals have been wrongly disposed of by the Tribunal following its earlier decision in M/s Northern India Textiles Processors Association's case - Matter remanded back to tribunal.
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