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Supreme Court Clarifies Tax on Works Contracts: Printing Materials to Attract Trade Tax

Last updated: 09 October 2025


The Supreme Court has upheld the levy of trade tax on ink and processing materials used in the printing of lottery tickets. The decision settles a dispute that had been pending for over 25 years under the Uttar Pradesh Trade Tax Act, 1948. A bench comprising Justices J.B. Pardiwala and K.V. Viswana
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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.


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