TMI Blog2013 (7) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in works contract of dyeing and hence not assessable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 come within the purview of labour charges and other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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