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TMI Blog1996 (9) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was urged that in certain types of works contract there is no transfer of property involved but it is purely and simply job-work involving labour alone which cannot be brought under section 3B. It was contended that in respect of job-works like printing and dyeing, the ink or the dyes used as the case may be, is consumed in the course of the execution of the works contract and therefore under sub-section (2)(e) of section 3B the turnover relating to such job-work is eligible for exemption. In paragraph 31 of the judgment the Bench observed as follows: "The apex Court further held that the value of the goods involved in the execution of the works contract will have to be determined by taking into account the value of the entire works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the execution of the works contract is a consumable item and render a decision one way or the other. Such a decision by us is not at all necessary to dispose of the writ appeals. Further, it is not at all possible for us to decide the said question with the materials available before us. It is seen from the order of the learned single Judge under appeal, such a point was never urged before the learned single Judge who heard and disposed of the batch of writ petitions. Again, the question whether the ink or the dye is a consumable item, has to be decided by the departmental authorities." 2.. In these batch of cases, orders of assessment made against persons who execute dyeing contracts are challenged on the ground that it is not in confo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty in goods, actually incurred in connection with the execution of works contract, or such amounts calculated at the rate specified in column (3) of the table below, if they are not ascertainable from the books of accounts maintained and produced by a dealer before the assessing authority." 5.. The word "job work" and transfer of property in goods have been dealt with by the apex Court in [1989] 73 STC 370 (Builders Association of India v. Union of India) and in [1994] 92 STC 503 (WBTT) (Bijoy Processing Industries v. Commercial Tax Officer) it was held as follows: "In a contractual transfer or deemed sale, the goods incorporated may assume the form of goods or some other form. A thing can have a form when it exists and the evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es did not attempt to place before the assessing officer, necessary materials to show how much of chemicals were used in the bleaching process if they had undertaken such bleaching process and how much dyes and chemicals were used in the process of dyeing. The learned counsel for the petitioners vehemently contend that in the dyeing process, dyes and chemicals are not absorbed in full by the clothes. In other words there is no 100 per cent transfer of dyes and the chemicals to the fabric or yarn to be dyed but only a fraction of the dyes and chemicals may be deposited as accretion to the yarn or cloth while the rest of the dye is washed away as waste. No attempt was made by the petitioners before the assessing officer to demonstrate the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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