TMI Blog2018 (8) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... niam, learned counsel for the respondent, was in the negative. However, learned counsel for the respondent submitted that in the absence of any notice issued by the assessing officer, dealer was not in a position to raise the issue before the assessing officer and thus, substantial questions of law now raised, captioned as "counter" requires to be considered by this Court. Tax Case (Revision) is allowed. Substantial questions of law, are answered in favour of the State. - T.C.R. No. 109 of 2018 - - - Dated:- 6-7-2018 - S. Manikumar And Subramonium Prasad, JJ. For the Petitioner : Mr. V. Hari Babu Additional Government Pleader (Taxes) For the Respondent : Mr.K.Venkatasubramanian ORDER ( Order of the Court was made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the said Act? 3. Whether on the facts and in the circumstances of the case and on a true and correct interpretation of the provisions of the Tamil Nadu General Sales Tax on the transfer of property in goods involved in the execution of works contracts, the Tribunal was justified in law in holding that the activity in which the transfer of property in goods is too insignificant will not attract the provisions of the said Act? ii) This Hon'ble Court was pleased to pass orders as follows (at para 2 of common order dated 03.07.2013):- 2. The assessee is engaged in the job work of dyeing of yarn, for which it purchased dyes and chemicals on inter-state transactions. On the question of liability of an assessee under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Commercial Taxes directing that dyeing contract would fall under works contract and dyes purchased from other states and other dyes which had not suffered tax under TNGST act and used in dyeing contract are liable to tax on the deemed sale value under Sec.3B of the TNGST Act 1959-92 STC 509 relied. b) At Para 5 the State has contended against the application of the decisions of the Hon'ble Supreme Court reported in 118 STC 9 - Rainbow case and 100 STC 213 (Mad) - Vijayalakshmi Mills case and contends that there is contractual transfer of dyes and chemicals and therefore the entire value used should be assessed. c) At Para 6 the State relies on the decision of the WBTT reported in 92 STC 509 (503) in support of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 06.07.2018, respondent has raised the following substantial questions of law for consideration of this Court, based on the observations / directions issued in SLP (C) Nos.10166 - 10168 of 2014, dated 11.08.2014. A) Whether in the facts and circumstances of the case, Sec.3B(2)(a) to (e) of the TNGST Act 1959 is mandatory and applicable in the determination of the taxable turnover in respect of the assessment of the Respondent' works contract and therefore the assessee/dealer ought to be heard by the Assessing/Appellate Authority and is entitled to such an opportunity to place all its contentions, evidences and proceedings involving in the determination of the deemed transfer of property in goods in the processing job work in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to raise other additional queries before the appropriate forum. Hon'ble Supreme Court has also made it clear that there was no opinion on the abovesaid aspect. Thus, granting liberty, SLP has been dismissed as withdrawn. 4. On the specific question as to whether it is open to the respondent herein to raise questions of law in the revision petition filed by the State, answer of Mr.K.Venkatasubramaniam, learned counsel for the respondent, was in the negative. However, learned counsel for the respondent submitted that in the absence of any notice issued by the assessing officer, dealer was not in a position to raise the issue before the assessing officer and thus, substantial questions of law now raised in the note dated 06.07.2018, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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