insc-2025-1188 — M/S. Aristo Printers Pvt. Ltd vs Commissioner Of Trade Tax U.P

Practice Areas

ANALYSIS (i) Relevant provisions under the Act, 1948 Bihar Finance Act, 1981 Central Sales Tax Act Central Sales Tax Act, 1956 Constitution and the Act, 1956 Constitution and the provisions of the Central Sales Tax Act, 1956 Constitution of India Constitution of India and the Bihar Finance Act, 1981 Constitution of India or under the provisions of the Bihar Finance Act, 1981 Kerala General Sales Tax Act, 1963 List II of the Seventh Schedule to the Government of India Act, 1935 List II) must be construed in the same sense it has been understood under the Sale of Goods Act, 1930 Madras General Sales Tax Act, 1939 Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts Act, 1989 Relevant provisions under the Act, 1948 Tamil Nadu General Sales Tax Act, 1959 Uttar Pradesh Trade Tax Act, 1948 position is the same even under the Act, 1948

Judges (2)

J.B. Pardiwala Delivered K.V. Viswanathan Coram

Parties (2)

Aristo Printers Pvt. Ltd. Appellant Commissioner of Trade Tax, Lucknow, U.P. Respondent

Summary

A printing company challenged the levy of tax on ink and processing chemicals used in printing lottery tickets under the U.P. Trade Tax Act. The Supreme Court dismissed the appeals, holding that the ink and chemicals constituted goods involved in the execution of a works contract with tangible transfer of property, making them taxable.

What was the outcome of M/S. Aristo Printers Pvt. Ltd vs Commissioner Of Trade Tax U.P?

A printing company challenged the levy of tax on ink and processing chemicals used in printing lottery tickets under the U.P. Trade Tax Act. The Supreme Court dismissed the appeals, holding that the i...

Statutes Cited

ANALYSIS (i) Relevant provisions under the Act, 1948

Bihar Finance Act, 1981

s 2(h)

Central Sales Tax Act

s 14 s 15 s 3 s 4 s 5

Central Sales Tax Act, 1956

Constitution and the Act, 1956

Constitution and the provisions of the Central Sales Tax Act, 1956

Constitution of India

Art 286 Art 286(3) Art 366

Constitution of India and the Bihar Finance Act, 1981

Constitution of India or under the provisions of the Bihar Finance Act, 1981

Kerala General Sales Tax Act, 1963

s 5C

List II of the Seventh Schedule to the Government of India Act, 1935

List II) must be construed in the same sense it has been understood under the Sale of Goods Act, 1930

Madras General Sales Tax Act, 1939

Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts Act, 1989

position is the same even under the Act, 1948

Relevant provisions under the Act, 1948

Tamil Nadu General Sales Tax Act, 1959

s 3B

Uttar Pradesh Trade Tax Act, 1948

s 3F

Cases Cited (13)

IN (13)

(1978) 1 SCR 557 (1978) 4 SCC 36 (1989) 2 SCC 645 (1989) 4 SCC 566 (1993) 1 SCC 364 (2000) 2 SCC 385 (2001) 4 SCC 593 (2005) 7 SCC 380 (2014) 1 SCC 708 (2014) 7 SCC 1 (2015) 8 SCC 557 1958 SCC OnLine SC 100 2025 INSC 1188

Cited By (1)

insc-2025-1188

M/S. Aristo Printers Pvt. Ltd vs Commissioner Of Trade Tax U.P