TMI Blog2016 (1) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal following its earlier decision in M/s Northern India Textiles Processors Association's case - Matter remanded back to tribunal. - VAT Appeal No. 76 of 2014 - - - Dated:- 17-8-2015 - MR. AJAY KUMAR MITTAL AND MR. SHEKHAR DHAWAN, JJ. For The Appellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana Ajay Kumar Mittal,J. 1. This order shall dispose of VAT Appeal Nos. 76 and 77 of 2014 as learned counsel for the parties are agreed that the issue involved in both the appeals is identical. However, the facts are being extracted from VAT Appeal No.76 of 2014. 2. VAT Appeal No.76 of 2014 has been preferred by the assesseeappellant under Section 36 of the Haryana Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheep/goat skin to finished leather used for leather garments, goods and shoes for export. It is mainly doing job work in which wet blue leather is supplied by the exporter for processing into finished leather. It uses chemicals, fat liquors, dyes, syntans, sodium bicarbonate etc. for cleaning, washing and drying the leather. It is registered under the HVAT Act and Central Sales Tax Act, 1956 (in short, the CST Act ). The Assessing authority while framing assessment for the assessment year 2006-07 levied tax and charged interest on the material consumed in the job work and additional demand of ₹ 1,72,332/- was created under the HVAT Act and ₹ 7,81,665/- under the CST Act. Aggrieved by the order, the appeals were filed before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in M/s Northern India Textiles Processors Association's case (supra). A copy of the order passed in the said case has been produced which shows that the issue involved in the said case was with regard to textile industry and whether VAT could be levied on cloth which was subjected to additional excise duty. The Tribunal held that the tax could be levied on deemed sale of dyes and chemicals. In the present case, no additional excise duty was leviable. The issue was how much chemical was transferred in processing of hides and skins as no chemical gets attached to the leather. The appeals of textile industry with regard to quantum of tax to be levied on dyes and chemicals are pending before the Tribunal. The present appeals have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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