https://www.taxtmi.com/caselaws?id=256431 Printing job work was treated as a works contract where ink and processing materials were incorporated into the final printed product. The Court held that the value of ink, chemicals and plates used in the printing process was taxable under the U.P. Trade Tax Act because those materials were passed on in the finished output, and the fact that they were consumables or not separately transferred did not exclude taxability. The levy on the value of the materials used in printing was therefore sustained. en-us Mon, 02 Feb 2015 00:00:00 +0530 Thu, 27 Nov 2025 18:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256431 Printing job work was treated as a works contract where ink and processing materials were incorporated into the final printed product. The Court held that the value of ink, chemicals and plates used in the printing process was taxable under the U.P. Trade Tax Act because those materials were passed on in the finished output, and the fact that they were consumables or not separately transferred did not exclude taxability. The levy on the value of the materials used in printing was therefore sustained. Case-Laws VAT / Sales Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256431