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TMI Blog2018 (8) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... of law decided in the abovesaid case. Note is reproduced hereunder. "The abovenamed Respondent most respectfully states the following: 1. The following question of law has already been decided by this Hon'ble Court in the Tax Case Revision preferred by the STATE against the common orders of the Sales Tax Appellate Tribunal: TC(R) No.348/2011 dated 03.07.2013 (against common order dated 07.05.2003 - CTA 276/2000 TNGST 1988-1989. QUESTIONS OF LAW framed by this Hon'ble Court:- i) "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 under Section 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Court dated 01.01.2011 in a batch of cases in T.C.(R) Nos.842, 817, 818, 819 to 823, 826, 811, 843, 849, 850, 870, 982,987,990,1036,1038 and 1040 of 2006, this Court confirmed the levy of tax under the Tamil Nadu General Sales Tax Act, holding that there was transfer of goods involved in the works contract under Section 3-B of the Tamil Nadu General Sales Tax Act. 3. Considering the fact that the assessee had purchased the dyes and chemicals on inter-state transaction, we have no hesitation in allowing these Tax cases. Consequently, the order of the Tribunal is set aside and the Tax Case Revisions stands allowed. No costs. iii) It is most respectfully submitted that the present Tax Case Revision (filed on 11th June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 223 - Perumal Colour Co., to contend that deletion of the taxable turnover was erroneous. e) At Para 8 the State would contend that the chemicals have their own role and there was clear transfer of property by placing reliance in the decision reported in 92 STC 503. In that same para after relying on the certificate issued by the SITRA, Coimbatore the State contends that the theory of accretion has been upheld in the decisions reported in 92 STC 503, 89 STC 307 (WBTT) 105 STC 223 and 73 STC 370 (SC). f) At para 11 the State placing reliance on the observation of Hon'ble Supreme Court's decision reported in 124 STC 59 - AC Ltd., has contended that the State has the power to levy sales tax on the deemed sale value whether those g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaching chemical solution (not containing colour/dyes) get totally washed away while treating and preparing the Cotton Manmade fibers and (ii) that in so far as the chemical solution of dyes (dyeing / colour process) 50% deduction is allowable based on the trade Certificates / reports (certificate issued by the SITRA, Coimbatore) and the affidavits showing the estimation of proportionate accretion of chemical solution of dyes upon the fact that the chemical solution containing dyes involved in dyeing stage also gets wasted and washed away in the process of dyeing without getting added or accreted are binding on the respondent in the absence of materials to discredit these findings? 3. Perusal of the order of the Hon'ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d liberty as early as on 11.08.2014, dealer has failed to raise any query before the appropriate forum. At this stage, after four years, from the date of dismissal of SLPs and that too in TCR No.109 of 2018, filed by the State, the same cannot be permitted to be raised. Respondent has failed to raise any query, before the appropriate forum and therefore he cannot be permitted to raise as substantial questions of law, in the Tax Case Revision filed by the State. 7. As facts and submissions are common to that of the decision in T.C.Nos.69 of 2009 and 80 & 81 of 2011 dated 23.08.2013, issue is covered by the abovesaid decision. Therefore, following the same, order of the Tamilnadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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