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M/s Santosh Pargal and Co. Versus The State of Haryana

2016 (1) TMI 1045 - PUNJAB AND HARYANA HIGH COURT

Demand of VAT on the material consumed in the job work - deemed sale - use of chemicals, fat liquors, dyes, syntans, sodium bicarbonate etc. for cleaning, washing and drying the leather. - Haryana Value Added Tax Act, 2003 (HVAT) - Held that:- 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 l .....

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hall 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 Value Added Tax Act, 2003 (in short, the HVAT Act ) against the order dated 28.2.2013, Annexure A.4 passed by the Haryana Tax Tribunal at Chandigarh (in short, the Tribunal .....

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present case? iii)Whether in the facts and circumstances of the case, the chemicals, detergents, bleaches etc. can be taxed when there is no passing of such property in job work? iv)Whether in the facts and circumstances of the case, on entire value of the dyes and chemicals, tax can be levied, when part of them is transferred to the customers alongwith the leather? v)Whether in the facts and circumstances of the case, the charging of interest in the case in hand is legal especially when the po .....

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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 .....

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llenge was made to clarification dated 14.1.2005 issued by the Government of Haryana. In the said case, gray cloth was washed, bleached, dyed and printed on job work basis. Since additional excise duty was payable on textile and cloth remained cloth earlier and after the job work, no tax could be charged because of levy of additional excise duty. The Government rejected the claim of the dealers. The Tribunal upheld the clarification and taxability of the material consumed in the job work inspite .....

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