Supreme Court · 2025 INSC 1188 · Decided 7 October 2025
M/S Aristo Printers PVT. LTD. v. Commissioner of Trade Tax, Lucknow, U.P.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1188 · [2025] 10 S.C.R. 405
- Case number
- CIVIL APPEAL No. 703/2012
- Decided
- 7 October 2025
- Bench
- J.B. PARDIWALA, K.V. VISWANATHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Issue arose whether tax can be levied u/s.3F of the Uttar Pradesh Trade Tax Act, 1948, on the ink and processing material used by the appellant in undertaking the printing work of lottery tickets. Uttar Pradesh Trade Tax Act, 1948 - ss.2(m), - Tax on the right to use any goods or goods involved in the execution of works contract - Appellant undertaking the printing work of lottery tickets - Levy of trade tax u/s.3F on the ink, chemical and processing material used by the appellant - Tribunal deleted the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)