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VAT - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

UPTT on the job work - colour, dye chemicals etc. used in ...

Case Laws     VAT and Sales Tax

May 25, 2014

UPTT on the job work - colour, dye chemicals etc. used in bleaching, dyeing, processing and printing of gray cloth are consumable and are not transferred and not included in the definition of sale - HC

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  2. Works contract - dyes and chemical used in the bleaching, colouring and dyeing etc. on gray cloth are consumed in the process and not transferred. - HC

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  11. Exemption to cotton fabrics processed without the aid of power and steam, subject to certain conditions - user of steam for drying of the processed fabrics - The use of...

  12. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  13. Taxability of works contract of Bleaching and dying - The fact that the chemicals used for bleaching is washed away in the process, by itself, would not be a justifiable...

  14. Benefit of Exemption - When the dyed yarn is made out of twisted yarn and the twisted yarn in turn is made out of duty paid or draw twisted yarn the dyed yarn is also to...

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