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2017 (10) TMI 1169 - MADRAS HIGH COURTWorks contract - Levy of vat - transfer of property - in a dyeing works contract, the goods to be incorporated may either be as goods or in some other form similar to the accretion or occasions due to the application of dyes and chemicals - whether the dyes and chemicals is distinguishable from that of consumables like fuel or welding electrodes which are exhausted or disappeared after the work executed? - Held that: - These two questions of law were considered by the Hon'ble Division Bench in the case of State of Tamil Nadu V. S.S.M. Processing Mills [2013 (10) TMI 486 - MADRAS HIGH COURT] and the answer to both the questions were against the assessee, holding that bleaching contract attracts sales tax as in the case of dyeing contract, when the chemicals are purchased from outside the state. As on date, the judgment of the Division Bench in the case of S.S.M. Processing Mills has attained finality and holds the field. Therefore, the present attempt of the petitioner to argue contrary to the decision is clear attempt to reopen a settled issue in an indirect manner, which cannot be permitted - petition dismissed.
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