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SC Affirms High Court’s Ruling on VAT Levy for Dyeing Units in A.P. Processors

Case Law Details

Case Name
State of Haryana & ANR Vs  A. P. Processors (Supreme Court of India)
Date of Judgement/Order
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State of Haryana & ANR Vs  A. P. Processors (Supreme Court of India) In the case of State of Haryana & ANR vs. A.P. Processors, the Supreme Court of India has affirmed the ruling of the High Court. The case revolves around the measure of VAT levy on dyeing units, specifically addressing the taxation of wastage generated during the dyeing process. The High Court had previously held that no tax should be imposed on the wastage, and only the goods embedded in the final cloth would be subject to taxation due to the transfer of property in the works contract involved. The Supreme CourtR...
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