TMI Blog2018 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... s undertaken by the appellant. Since the issue has been decided against the revenue, at this stage, a prayer was made by the learned counsel for the appellant- revenue that as the appellant-revenue is in the process of challenging the judgment in M/s A. P. Processors's case before the Apex Court, liberty be granted to revive the appeals in case the judgment in the said case is varied or some contrary order is passed by the Supreme Court - petition dismissed. - VATAP No. 182 of 2017 (O&M) - - - Dated:- 20-11-2018 - MR AJAY KUMAR MITTAL AND MRS. MANJARI NEHRU KAUL, JJ. For The Appellant : Ms. Mamta Singla Talwar, DAG, Haryana ORDER Ajay Kumar Mittal , J 1. This order shall dispose of a bunch of 66 appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana Tax Tribunal was justified in restricting the power of Revisional Authority when Section 34 of Haryana Value Added Tax Act, 2003 provides revision in the light of an order of the Haryana Tax Tribunal in similar case? 3. A few facts relevant for the decision of the controversy involved as narrated in VATAP No. 182 of 2017 may be noticed. M/s Mittal Processors Private Limited-respondent No.1 is a dealer registered under the HVAT Act with the Excise and Taxation Department, Haryana at Panipat. The Excise and Taxation Officer-cum-Assessing Officer Authority, framed scrutiny assessment of respondent No.1- company under Section 15(3) of the HVAT Act as well as under the Central Sales Tax Act, 1956 (in short, the CST Act ) vide order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive in nature as no such direction could be issued by the Tribunal in the absence of any statutory provision under the HVAT Act. 6. It may be noticed that this Court in VATAP No.32 of 2017 ( M/s AP Processors, Plot No.103, Sector 24, Faridabad through its partner Shri Arvind Jain vs. State of Haryana through Principal Secretary to Government of Haryana, Excise and Taxation Department, Civil Secretariat, Haryana, Chandigarh) , decided on 17.5.2018 has already settled the legal issue against the appellant-revenue. Therein, after considering the relevant statutory provisions and the entire case law on the point, it has been concluded that the chemicals used in the job work are taxable but the pertinent question to be answered would be as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. 27. In the light of legal position enunciated hereinabove, the substantial questions of law as claimed are answered accordingly and the impugned orders passed by the authorities are hereby set aside. The matter is remanded to the Assessing Officer to work out the details of quantity of chemicals, dyes and colours that would get washed out in the process of dyeing and printing of fabrics undertaken by the appellant. The Assessing Officer would conduct a factual enquiry in this regard after giving liberty to the parties to produce evidence in respect of their respective contentions. Thereafter, he would be at liberty to proceed in the matter for adding the percentage of chemicals, dyes and colours in the value of the turnover whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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