TMI Blog2013 (10) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... the state - Following decision of Apparels and Handloom Exporters Association and others Vs. State of Tamil Nadu and others [2001 (9) TMI 1114 - MADRAS HIGH COURT] - Decided in favor of revenue. - Tax Case (Revision) Nos.69 of 2009, 80 and 81 of 2011 - - - Dated:- 23-8-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Petitioner : Mr. Jayapratap Govt. Advocate (Taxes) For the Respondent : Mr. Ravi Raja ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The Revenue is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment years 1989-90, 1994-95 and 1987-88 respectively raising the following questions of law :- 1. Whether in the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006, wherein, this Court followed the decisions reported in RAINBOW COLOUR LAB AND ANOTHER v. STATE OF MADHYA PRADESH AND OTHER [2000] 118 STC 9 and ASSOCIATED CEMENT COMPANIES LIMITED v. COMMISSIONER OF CUSTOMS [2001] 124 STC 59, and held that the chemicals used in the execution of works contract on the dyeing of cloth attracted sales tax. 5. As far as bleaching of the grey cloth as job work done by the assessee herein is concerned, in the decision reported in (2003) 129 STC 167 in the case of (Apparels and Handloom Exporters Association and others Vs. State of Tamil Nadu and others), this Court considered the scope of expression whether as goods or in some other form in Section 3-B of the Tamil Nadu General Sales Tax Act, 1959 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h treatment, the assessee applied the chemical envirofloc and in that it either got used up in the treatment of effluent water by neutralising colour, odour etc.. On the question whether there was sale of materials involved in the execution of works contract in the services rendered in the form of chemical treatment of effluent water at the factory of customer, the Full Bench of the Kerala High court held that the moment, the chemicals were put into effluent plant by the petitioner, the property in the goods passed on to the customer and its subsequent consumption was after sale. This did not detract from the factum of sale and consequently, the exigibility to tax was held as unquestionable. Thus, there was sale of chemical involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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