{"id":9685,"date":"2026-06-19T18:15:59","date_gmt":"2026-06-19T12:45:59","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9685"},"modified":"2026-06-19T18:15:59","modified_gmt":"2026-06-19T12:45:59","slug":"tax-on-ink-and-processing-material-upheld-in-printing-works-contract-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/tax-on-ink-and-processing-material-upheld-in-printing-works-contract-hc","title":{"rendered":"Tax on Ink and Processing Material Upheld in Printing Works Contract | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000418365\/for-job-work-of-printing-in-nature-of-works-contract-tax-to-be-levied-on-ink-processing-material-as-normal-chemical-hc\">Vibha Publications Pvt. Ltd. vs. Commissioner, Trade Tax, Lucknow (2026) 41 Centax 161 (All.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Bharati Sapru<\/strong>, J.<\/li>\n<li><strong>S\/Shri Suyash Agrawal<\/strong> &amp; <strong>Rakesh Ranjan Agrawal<\/strong>, for the Applicant.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Commissioner v. Aristo Printers Pvt. Ltd. by Allahabad High Court \u2014 Relied on [Para 2]<\/li>\n<li>State of Maharashtra v. Sarvodya Printing Press Fine Art Printer \u2014 1999 NTN (Vol.15) 619 \u2014 Relied on [Para 2]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Vibha Publications Pvt. Ltd. vs. Commissioner, Trade Tax, Lucknow (2026)&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9697,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-9685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax on Ink and Processing Material Upheld in Printing Works Contract | HC<\/title>\n<meta name=\"description\" content=\"HC held that printing job work is a works contract and tax is leviable on ink and processing materials used in execution of the contract.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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