Case Details: Vibha Publications Pvt. Ltd. vs. Commissioner, Trade Tax, Lucknow (2026) 41 Centax 161 (All.)
Judiciary and Counsel Details
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- Bharati Sapru, J.
- S/Shri Suyash Agrawal & Rakesh Ranjan Agrawal, for the Applicant.
Facts of the Case
The assessee undertook job work of printing. The assessing authority levied tax under Section 3F of the Uttar Pradesh Trade Tax Act, 1948, on the value of ink and processing material, treating them as normal chemicals. The Tribunal upheld the levy. The department filed a revision contending, inter alia, that the job work of printing constituted a works contract and that tax was leviable on the value of ink and processing material involved in the execution of the works contract. The matter was subsequently placed before the High Court.
High Court Held
The High Court held that the job work of printing is in the nature of a works contract under Section 2(m) of the Uttar Pradesh Trade Tax Act, 1948. The Court relied upon its earlier decision in Commissioner, Trade Tax, U.P., Lucknow v. Aristo Printers Pvt. Ltd., Ghaziabad, which in turn followed the decision of the Supreme Court in State of Maharashtra v. Sarvodya Printing Press Fine Art Printer. The Court observed that the ink is passed on to the customers, as is apparent from the final printed material. It therefore held that the tax assessed by the assessing authority on the value of ink and processing material as normal chemicals was justified. Consequently, the Court dismissed the revision.
List of Cases Cited
- Commissioner v. Aristo Printers Pvt. Ltd. by Allahabad High Court — Relied on [Para 2]
- State of Maharashtra v. Sarvodya Printing Press Fine Art Printer — 1999 NTN (Vol.15) 619 — Relied on [Para 2]
