TMI Blog2019 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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. Matter 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 applicant - appeal allowed by way of remand. - VATAP No. 237 of 2018 (O&M) - - - Dated:- 1-5-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant/Revenue : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the controversy involved 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 30.12.2008, Annexure A.1, wherein additional demand of ₹ 5,09,568/- was created on account of levy of tax with interest on deemed sales of dyes, chemicals, consumable, machinery parts and packing materials involved in the job works of the third parties. Aggrieved by the order, the respondent-dealer filed an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant 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 only by the Assessing Officer where parties can produce evidence in respect of their respective claims/contentions. Accordingly, the impugned orders passed by the authorities therein were set aside and the matters were rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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