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TMI Blog2009 (2) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... ric or textile undergoes various processes as has been mentioned hereinabove. This factual aspect can be considered only by the assessing officer, where both parties can produce evidence in respect of their respective contentions. Instead the matter is remanded to the assessing officer to work out the following details as to how much of chemicals, dyes and colours would get washed out in the process of dyeing and printing of fabrics undertaken by the appellant. Let this factual enquiry be conducted by the assessing officer, after giving liberty of hearing to both the parties to produce evidence before the said authority, in respect of their respective contentions. - 16,17 of 2006 - - - Dated:- 11-2-2009 - DEEPAK VEA RM AND JAGANNATHAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler duly registered under the provisions of the Act and is engaged in the business of dyeing and printing of textiles both on own account and also on job-work basis. For the said purpose the appellant procures materials, within and outside the State, of dyes, chemicals and colours besides using husk and agro-based fuels and diesel to run the boiler. According to the appellant, it incurs expenses on salary, electricity, repairs, administrative and selling expenses. It has further been the contention of the appellant that the dyes, chemicals and colours used in the work of dyeing and printing are not consumed in full but certain percentage thereof would get washed away in the process of final product. Since there was some doubt with regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal consultant of textile processing industry to suggest that in dyeing, about 10 per cent to 20 per cent of the dyes and chemicals are consumed by the fabric and remaining, gets washed out. Normally, for dyeing it has been mentioned that roughly around 20 per cent colours and 10 per cent of chemicals are used and remaining gets washed out. Ultimately, the conclusion of expert is as follows: As everyone is aware, the fabric is used by human beings and traces of chemicals, enzymes, acids and alkalis and excess colours must be removed to make it harm-free to wear by human beings. Ultimately, dyed or printed fabrics will have and carry a small portion of colours on it and nothing else. The copy of the said certificate has also bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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