2013 (7) TMI 895

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..... dent. ORDER This tax case revision, filed at the instance of the Revenue as against the order of the Tribunal, relating to the assessment year 1997-98, was admitted on the following substantial questions of law: "1. Whether, in the facts and circumstances of the case, the Tribunal is legally correct in holding that there is no transfer of property involved in the use of dyes and chemicals used .....

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..... the activity in which the transfer of property in goods is too insignificant will not attract the provisions of the said Act ?" It is seen from the order of the Tribunal that in the absence of the production of books of account to prove the transfer of property in the execution of the works contract, the Tribunal held that exemption of 50 per cent. had to be given on total turnover, which would c .....

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..... ontract, viz., the purchase of dyes and chemicals out side the State would amount to "sale" and is assessable under section 3B of the Act. In so holding, this court set aside the order of the Tamil Nadu Sales Tax Appellate Tribunal. Following the said decision, the order of the Sales Tax Appellate Tribunal is set aside. Consequently, the tax case revision stands allowed. No costs.
Case laws, .....

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