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2023 (12) TMI 431 - PUNJAB AND HARYANA HIGH COURTLevy of tax on 25% of chemicals used as consumables in the process of job work of dyeing of fabric by assuming that property in the goods has passed on to the principals - levy of tax on the entire value of dyes used by the appellant in the job work process of dyeing of fabric ignoring the quantity of dyes which are wasted during the process in which property is not transferred to the principals - dyes and chemicals is transferred to the principals in the job work of dyeing the fabric - HELD THAT:- The issue having already been decided against the State and the matter being covered by the judgment of the Apex Court in THE STATE OF HARYANA & ANR. VERSUS M/S. A.P. PROCESSORS [2023 (7) TMI 942 - SC ORDER], order passed by the Tribunal and the Authorities below are not sustainable. The matter is remanded to the Assessing Officer to conduct the factual enquiry by giving liberty to the parties to take all the pleas in support of their respective case as observed in M/s. A.P. Processors case. Appeal allowed by way of remand.
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