Tax on ink and processing material used in printing lottery tickets leviable u/s. 3F(1)(b) of Uttar Pradesh Trade Tax Act

Aristo Printers Pvt. Ltd Vs Commissioner of Trade Tax (Supreme Court of India)

Supreme Court held that since all three conditions required to sustain levy of tax u/s. 3F(1)(b) of the Uttar Pradesh Trade Tax Act, 1948 are fulfilled, tax is leviable on ink and processing material used in printing lottery tickets.

Facts- The appellant-assessee is engaged in the business of printing lottery tickets. It would undertake the work of printing on the paper that was supplied to it by the parties. The ink and processing material, including the necessary chemicals used

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