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of <h1>Tax upheld on ink and processing material used in works contract printing under Section 3F(1)(b) 1948 Act</h1> <h3>M/s. Vibha Publications Pvt. Ltd. Versus The Commissioner of Trade Tax, Lucknow, U.P.</h3> SC considered whether tax could be levied on ink and processing material used by a printing press under a works contract. The HC had held that ink is ... Works contract - Printing press - it was held by High Court that 'Undoubtedly, ink is passed on to the customers as is apparent from the ultimate printed material. The tax assessed by the assessing authority on the value of ink and processing material as normal chemical is, therefore, justified.' - HELD THAT:- The issues raised in the present appeal are now squarely covered by the decision of this Court rendered in the case of M/s. Aristo Printers Pvt. Ltd. Versus Commissioner of Trade Tax, Lucknow, Uttar Pradesh [2025 (10) TMI 387 - SUPREME COURT] where it was held that 'in the facts of the present case, all conditions required to sustain a levy of tax under Section 3F(1)(b) of the Act, 1948, are fulfilled. Consequently, the appellant is liable to pay tax under Section 3F(1)(b) of the Act, 1948 on the ink and processing material.' Appeal dismissed. Civil appeals concerning an assessee's tax dispute were dismissed as the issues were held to be 'squarely covered by the decision of this Court rendered in the case of 'M/s. Aristo Printers Pvt. Ltd. Versus Commissioner of Trade Tax, Lucknow, Uttar Pradesh' in Civil Appeal No.703 of 2012 decided on 7.10.2025.' Relying entirely on that precedent, the Court held that no further adjudication on the merits was required and the principal appeal 'fails and is hereby dismissed.' The Court clarified that it had examined 'the issues as discussed by the High Court' and preserved the assessee's liberty to raise 'any issues with regard to exemption, etc.' before 'the appropriate forum in accordance with law.' All pending applications were disposed of. The connected civil appeal was also disposed of as nothing survived in view of the order in the main appeal.
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