The Supreme Court’s major decision on trading tax on the pressure of Lotto tickets, taxes kept intact: Wed, 8 Oct 2025 03:55 am (IST) While the ruling in a 25 -year case, the Supreme Court has justified the imposition of trading taxes on the ink and other materials used by a company. Justice JB Pardiwala and Justice KV The Bank of Vishwanathan said that this material under the work contract falls under section 3F of the Uttar Pradesh Trade Tax Act 1948. The Supreme Court ruled in a 25-year case on Tuesday, which maintains trade tax on a company’s ink and other material used in the pressure of Lotto tickets. Remove ad Read only News The Bench of Justice JB Pardiwala and Justice KV Vishwanathan said that this material is under the work contract under the Work 3F of the Uttar Pradesh Trading Tax Act, 1948. Ghaziabad-based printing company m/s Aristo Printers pvt. Ltd. appealed against the decision of the High Court in Allahabad. The Supreme Court reinstated the tax question while accepting the review requests of the income section. The company printed Lotto tickets with paper provided by its customers and obtained ink, chemicals and other materials for it. The ruling was in favor of the taxpayer in 2002. The Trade Tax Officer imposed tax on the material used during the 1996-97 and 1997-98 judgment years on October 28, 1999. The Deputy Commissioner (appeals) removed the tax on ink and chemicals, but retained the tax on packaging material. The tribunal ruled in favor of the taxpayer in 2002, but the Allahabad Supreme Court overturned it in 2010. The Supreme Court said the Supreme Court decision that three conditions must be fulfilled to impose the tax.
The most important ruling of the Supreme Court regarding the tax on the pressure of Lotto tickets remains maintained -the Supreme Court maintains trading tax on Lotto ticket -print material
