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TMI Blog2018 (12) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 85 of 2018 to the extent that "STA No. 790 of 2014-15 be read as "STA No. 791 of 2014-15". 2. After perusing the application, the prayer made therein is allowed. Civil miscellaneous stands disposed of. VATAP No. 53 of 2018 3. This order shall dispose of VATAP Nos. 53, 85 and 61 of 2018, as according to the learned counsel for the parties, the issue involved in all these appeals is identical. However, the facts are being extracted from 4. VATAP No. 53 of 2018 has been filed by the appellant-assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the order 07.11.2017, Annexure A.3 passed by the Haryana Tax Tribunal, Chandigarh (in short, "the Tribunal") in STA No. 791 of 2014-15 (ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which tax is to be levied?" 5. A few facts relevant for the decision of the controversy involved as narrated in VATAP No. 53 of 2018 may be noticed. The appellantassessee is a dealer duly registered under the provisions of the HVAT Act and Central Sales Tax Act, 1956 (in short, "the CST Act"). The appellantassessee is a textile processor and is engaged in the execution of job work. The grey fabric comes to the processors and after due processing/manufacturing, the finished product is sent back raising an invoice on which Basic Excise Duty (BED) and Additional Excise Duty (AED) is also leviable, although the rate of duty is NIL and as per the valuation prescribed in the relevant Act considering cost of grey fabric, processing charges a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, (2003) 132 STC 539. Aggrieved by the order, the assessee filed an appeal before the Joint Excise and Taxation Commissioner (Appeals) [JETC(A)]. It was pleaded that no such tax was payable by the assessee. The order of the Assessing Authority was not supported by any reason/ground or report regarding the portion of the material which could technically be said to have been transferred after the process of dyeing as there was no transfer of chemical on dyed fabric and the dyes transferred could be 3% only. Vide order dated 17.02.2014, Annexure A.2, the JETC(A) rejected the appeal of the assessee on the ground that the Assessing Authority was the best judge to ascertain the factual position as to how much transfer of property was involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Government of Haryana, Excise and Taxation Department, Civil Secretariat, Haryana, Chandigarh), decided on 17.5.2018 has already settled the legal issue against the respondent-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 to how much of dyes/colours are taxable which is transferred to the fabric when the whole quantity of consumable is not transferred. It has also been held that while determining the actual loss of chemicals, dyes and colours where the fabric or textile undergoes various processes depends upon factual aspect which can be considered onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed 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 which are retained or embedded on the textile or fabrics, as the case may be in accordance with law. The Assessing Officer shall do so after examining the relevant statutory provisions and the case law on the point as noticed hereinabove. All the appeals stand disposed of accordingly." It has been further held that what is taxable under the HVA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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