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2019 (5) TMI 250

..... peal stands concluded against the revenue by a recent judgment of this Court in Excise and Taxation Commissioner, Haryana through Excise and Taxation Officer-cum-Assessing Authority, Panipat Vs. M/s Mittal Processors Private Limited, G.T. Road, Siwah, Panipat and other, [2018 (12) TMI 483 - PUNJAB AND HARYANA HIGH COURT], wherein after considering the relevant statutory provisions and the entire c .....

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..... he Central Sales Tax Act, 1956 (in short, the CST Act ) read with Section 36(1) of the Haryana Value Added Tax Act, 2003 (in short, the HVAT Act ) against the order dated 17.03.2017, Annexure A.3 passed by the Haryana Tax Tribunal, (in short, the Tribunal ) in STA No. 128 of 2014-15, claiming following substantial questions of law:- (a) Whether the Haryana Tax Tribunal being a statutory authority .....

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..... ved as narrated in the appeal may be noticed. M/s Sukriti Prints, Faridabad-respondent No.1 is a dealer registered under the HVAT Act with the Excise and Taxation Department, Haryana at Faridabad. 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 CST Act vide order dated 3 .....

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..... ncluding that of all chemicals, dyes and colours get transferred to the fabrics. The Tribunal also made it clear that the principle of law laid down in the present cases shall operate prospectively only and the orders already passed by the authorities below by levying tax on lesser quantity of chemicals, dyes and colours or by levying no tax at all on the chemicals shall not be reopened by revisio .....

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..... 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 only by the Assessing Officer where parties can produce evidence in respect of their respective .....

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