Oct 7, 2025
Lottery ticket printing materials like ink, chemicals are subject to UP trade tax, rules SC
The Supreme Court Tuesday held that inks and processing material used in printing of lottery tickets is taxable under Section 3F(1)(b) of the Uttar Pradesh Trade Tax Act, 1948. To sustain a levy of trade tax under the Act, the apex court said, three conditions must be met – there must be a works contract, the goods should have been used in the execution of the works contract, and the property in…