https://www.taxtmi.com/caselaws?id=782407 In a works contract involving printing, ink and processing material were treated as goods passed on to customers through the finished printed product. The Court followed its earlier ruling in M/s. Aristo Printers Pvt. Ltd. and held that the conditions for levy under Section 3F(1)(b) of the Act, 1948 were satisfied. Tax on the value of ink and processing material was therefore upheld, and the appeal was dismissed. en-us Thu, 20 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782407 In a works contract involving printing, ink and processing material were treated as goods passed on to customers through the finished printed product. The Court followed its earlier ruling in M/s. Aristo Printers Pvt. Ltd. and held that the conditions for levy under Section 3F(1)(b) of the Act, 1948 were satisfied. Tax on the value of ink and processing material was therefore upheld, and the appeal was dismissed. Case-Laws VAT / Sales Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782407