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2015 (2) TMI 431 - HC - VAT and Sales TaxWorks contract - Printing press - Held that:- Questions are squarely answered by the decision of this Court in the case Commissioner, Trade Tax, U.P. Lucknow Vs. M/s. Aristo Printers Pvt. Ltd. Ghaziabad [2010 (12) TMI 1095 - ALLAHABAD HIGH COURT] wherein this Court has come to the conclusion that printing work is in the nature of works contract relying on the Apex Court decision in the case of State of Maharashtra vs. M/s Sarvodya Printing Press Fine Art Printer reported in [1994 (3) TMI 363 - BOMBAY HIGH COURT]. Undoubtedly, ink is passed on to the customers as is apparent from the ultimate printed material. The tax assessed by the assessing authority on the value of ink and processing material as normal chemical is, therefore, justified. - Decided against assessee.
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