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TMI Blog2014 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- State Government had also decided the representation made by the Northern India Textile Processors Association and had come to the conclusion that dyes and chemical used in the bleaching, colouring and dyeing etc. on gray cloth are consumed in the process and not transferred. In our considered opinion, the said finding is binding upon the assessing authorities as the representation made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For the Applicant : SC ORDER 1. Heard learned Standing Counsel for revisionist and perused the record. 2. Following question of law has arisen in this matter: Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal as well as the first appellate authority were legally justified in holding that the chemicals and dyes used in the job work are not li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Trade Tax determined tax liability of Dealer of ₹ 5 lacs whereagainst First Appeal No. 858 of 2005 preferred by Dealer was allowed by Joint Commissioner (Appeal)-II, Trade Tax, Gorakhpur vide judgment dated 3.9.2005 and Dealer was declared exempted from tax liability. Revenue preferred Second Appeal No. 250 of 2005 which has been rejected by Tribunal by order dated 15.5.2006. 4. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of M/s Ganga Processors pursuant to the direction given by this Court on 13th September, 2005 had also considered the representation dated 27.9.2005 made by the Northern India Textile Processors Association. It would be evident from the following recital in the order dated 7.10.2005 passed by the Principal Secretary, Tax and Registration Department, Government of U.P. From a perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent no.3 was not justified in imposing tax on the dyes and chemicals used in the process of dyeing, colouring, printing, bleaching, washing etc. of gray cloth by the petitioner and the impugned orders in all the writ petitions are liable to be set aside. 5. In view of aforesaid Division Bench decision, which is applicable to the case in hand also, since here also the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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