https://www.taxtmi.com/caselaws?id=164943 Printing lottery tickets was treated as execution of a works contract, and the value of ink and chemical processing materials used in that process was held to be taxable as goods involved in the contract. The Allahabad HC noted that the ink remained visible on the printed paper and that the chemicals were used with diluted ink during execution, so both were passed on to customers as part of the works contract. The Tribunal's view that no tax was payable on these items was found unsustainable, and the later Supreme Court rulings on works contracts and transfer of property in goods were applied to reject the contrary authorities. en-us Wed, 08 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 19:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164943 Printing lottery tickets was treated as execution of a works contract, and the value of ink and chemical processing materials used in that process was held to be taxable as goods involved in the contract. The Allahabad HC noted that the ink remained visible on the printed paper and that the chemicals were used with diluted ink during execution, so both were passed on to customers as part of the works contract. The Tribunal's view that no tax was payable on these items was found unsustainable, and the later Supreme Court rulings on works contracts and transfer of property in goods were applied to reject the contrary authorities. Case-Laws VAT and Sales Tax Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164943