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TMI Blog2013 (12) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... is right in setting aside the assessment order on the ground that dyeing does not involve any sale of goods since levying tax on service charges attributing that dyes and chemicals are transferred during the time of processing is improper - Held that:- Since by the operation of law, the transfer of goods involved in works contract would amount to 'sale' taxable under Section 3-B. The assessee the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the Sales Tax Appellate Tribunal is right in setting aside the assessment order on the ground that dyeing does not involve any sale of goods since levying tax on service charges attributing that dyes and chemicals are transferred during the time of processing is improper ?" 2. Learned Special Government Pleader (Taxes) appearing for the Revenue placed before us the unreported decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee therein had purchased the dyes and chemicals from outside the State. Consequently, this Court held that the entire turnover was assessable to tax. It is seen that this Court, as regards levy of penalty, set aside the levy, since there was no suppression of sale in the turnover. 4. In the circumstances, following the unreported of this Court dated 01.07.2011 passed in TC(R).Nos.842/2006 etc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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