STATE OF TAMIL NADU Vs. LUCKY DYEING WORKS

JUDGEMENT

(1.) IN spite of service of notice, there is no appearance on behalf of the respondent -assessee either in person or through counsel. This tax case revision, filed at the instance of the Revenue as against the order of the Tribunal relating to the assessment year 1994 -95, was admitted on the following substantial question of law:

(2.) THE assessee is engaged in the job -work of dyeing of yarn, for which it purchased dyes and chemicals on inter -State transactions. On the question of liability of an assessee under section 3B of the Tamil Nadu General Sales Tax Act, 1959 under similar circumstances, this court had considered the said issue in State of Tamil Nadu, represented by the Deputy Commissioner (CT), Salem Division, Salem v. Sri Bhavani Textile Processors, Akkarikodivery, Gobichettipalayam (T.C. No. 78 of 2011 dated September 22, 2011) wherein, following the decision of this court dated July 1, 2011 in a batch of cases in T.C. (R) Nos. 842, 817, 818, 819 to 823, 826, 811, 843, 849, 850, 870, 982, 987, 990, 1036, 1038 and 1040 of 2006, this court confirmed the levy of tax under the Tamil Nadu General Sales Tax Act, holding that there was transfer of goods involved in the works contract under section 3B of the Tamil Nadu General Sales Tax Act. Considering the fact that, the assessee had purchased the dyes and chemicals on inter -State transactions, we have no hesitation in allowing the tax case. Consequently, the order of the Tribunal is set aside and the tax case revision stands allowed. No costs.