9911796707
TMI Blog2009 (2) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... common consolidated judgment. This and the connected appeal have been preferred under section 66 of Karnataka Value Added Tax Act, 2003 (hereinafter for brevity shall be called as, "the Act"), against the order dated September 29, 2005 passed by the Authority for Clarification and Advance Rulings created under section 60 of the Act (hereinafter referred to as "the Authority"). The appellant had also filed an application for rectification of the order dated September 29, 2005, by moving another application before the Authority on October 27, 2005. By subsequent order passed by the Authority, a clarification has been issued mentioning therein that the rate of tax would be four per cent. As far as this aspect of the matter is concerned, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken for making the fabric fit for dyeing. The processes normally undertaken are as follows: (1) desizing (2) scouring (3) bleaching (4) mercerizing (5) dyeing and finishing. While the textile undergoes the aforesaid processes, certain chemicals are used in the process which are consumables and which do not hold on to the cotton fabrics. After completion of the aforesaid processes, dyeing is undertaken which holds on to the cotton fabric giving lasting impression and ultimately converts the grey fabric into printed fabric which is marketed in the markets. It was contended by the learned counsel for the appellant that in the process of dyeing, as also in the process of printing, certain amount of chemicals, dyes and colours are was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered only by the assessing officer, where both parties can produce evidence in respect of their respective contentions. In fact, Smt Geetha Menon, learned Government advocate, who has been served with a copy of the said certificate prayed for time, but when the aforesaid situation was clarified to her, she agreed that the matter can be remanded to the assessing officer so as to work out the details as mentioned hereinabove. In the light of this, the impugned order passed by the authority is hereby set aside and quashed. Instead the matter is remanded to the assessing officer to work out the following details: "As to how much of chemicals, dyes and colours would get washed out in the process of dyeing and printing of fabrics undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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