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Tax on Dyes and Chemicals used for Dyeing, Colouring and Printing of Cloth

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U.P. Trade Tax Act - taxability of dyes and chemicals used by it in the dyeing, colouring and printing of cloth – deemed sale – validity of assessment order imposing tax on dyes and chemicals used in the dyeing, colouring and printing of cloth

HELD - The State Government gave a categorical finding that dyes and chemicals, which are consumed in the process of dyeing, colouring, bleaching do not get transferred to the persons, who have given the material for carrying out dyeing, printing etc.

Such finding given by the State Government is binding on the assessing authority especially in the absence of any averment in the assessment order that the processing done by the petitioner is different – Revenue contention that tax on cotton fabric is now payable on account of the exemption being withdrawn has no relevance to the issue involved in the writ petition - the payment of additional excise duty is wholly irrelevant to the transactions made under the VAT Act.

A transaction may or may not be a manufacture but it has to come within the definition of sale as provided under the Vat Act. If the transaction does not satisfy the definition of sale, the question of subjecting it to tax under Vat Act does not arise. Consequently, omission of additional excise duty as contended by the learned Special Counsel for the State has no relevance to the issue - the impugned order is set aside and assessee petition allowed

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