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Supreme Court of India

M/s Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P.

Neutral citation
Reported as [2025] 10 S.C.R. 405
Bench J.B. Pardiwala and K.V. Viswanathan JJ.
Decided 7 October 2025

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that in the process of dyeing, the coloured shade passed on to the fabrics constitutes sale of the materials used in dyeing, under the Works Contracts Act. xxx 36. […]In the present case, due to the chemical reaction of colours, chemicals and dyes, the inherent property in those goods are passed on to the fabrics.

Judgment, page 37

From the headnote

Issue for Consideration Issue arose whether tax can be levied u/s.3F of the Uttar Pradesh Trade Tax Act, 1948, on the ink and processing material used by the appellant in undertaking the printing work of lottery tickets. Headnotes† Uttar Pradesh Trade Tax Act, 1948 – ss.2(m), 3F – Works contract – Tax on the right to use any goods or goods involved in the execution of works contract – Appellant undertaking the printing work of lottery tickets – Levy of trade tax u/s.3F on the ink, chemical and processing material used by the appellant – Tribunal deleted the tax on the value of ink and other

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