TMI Blog2023 (12) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... e fabric - HELD THAT:- The issue having already been decided against the State and the matter being covered by the judgment of the Apex Court in THE STATE OF HARYANA ANR. VERSUS M/S. A.P. PROCESSORS [ 2023 (7) TMI 942 - SC ORDER] , order passed by the Tribunal and the Authorities below are not sustainable. The matter is remanded to the Assessing Officer to conduct the factual enquiry by giving liberty to the parties to take all the pleas in support of their respective case as observed in M/s. A.P. Processors case. Appeal allowed by way of remand. - HON'BLE MR. JUSTICE G.S. SANDHAWALIA AND HON'BLE MS. JUSTICE LAPITA BANERJI Present: For the Appellant : Mr. Sandeep Goyal, Advocate, and Mr. Ishaan Loomba, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods has passed on to the principals? (ii) Whether on the facts and in the circumstances of the case, the Ld. Tribunal was justified in upholding the levy of tax on the entire value of dyes used by the appellant in the job work process of dyeing of fabric ignoring the quantity of dyes which are wasted during the process in which property is not transferred to the principals? (iii) Whether on the facts and in the circumstances of the case, the findings of Ld. Tribunal are perverse insofar as it has been held that property in the goods i.e. dyes and chemicals is transferred to the principals in the job work of dyeing the fabric? (iv) Whether on the facts and in the circumstances of the case, the authorities below the Ld. Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as dismissed. 7. As noticed, the SLP has now been dismissed by keeping in mind that the matters have been remanded to the Assessing Officer to consider the case of the assessee as well as of the appellants and to pass a fresh order. The observations made in Para No. 27 of the judgment dated 17.05.2018 rendered by the co-ordinate Bench in M/s. A.P. Processors vs. State of Haryana have already been taken into consideration. One of the substantial questions of law was also on the issue of dyes. The same reads thus:- (ii) Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in upholding the levy of tax on the entire value of dyes used by the appellant in the job work process of dyeing of fabric i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 9. In such circumstances, we are of the considered opinion that the issue having already been decided against the State and the matter being covered by the judgment of the Apex Court in SLP (Civil)-8673-2019, converted into to Civil Appeal No. 1311- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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