2014 (5) TMI 799

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Section 3F of the Act - Held that:- Decision taken by the State Government on 7.10.2005, on the representation made by two such similarly situated persons as also the Northern India Textile Processors Association would be binding on the Assessing Authority within the State of U.P. wherein it has been held that colour, dye chemicals etc. used in bleaching, dyeing, processing and printing of gray .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the dyes and colour used for the same remain no more in existence as goods in any form? (ii) Whether the use of colour and dyes in printing of cloth is not a transfer of property in goods when such goods printed cloth or transferred to customers? (iii) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in exempting the dealer from payment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g, processing and printing of gray cloth on the ground that there is no transfer of any goods involved in such activity. Similar controversy came up for consideration before this court in Writ Petition No. 1683 of 2007 (M/s Super Fine Processors Pvt. Ltd. Vs. State of U.P. and Others) and four other connected writ petitions and this court vide judgment and order dated 10.01.2013 had held that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X