M/S. ARISTO PRINTERS PVT. LTD. vs COMMISSIONER OF TRADE TAX U.P. — C.A. No. 703/2012

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section III-A. Status: Disposed.

Disposed

CNR: SCIN010126162011

Filing Date

18-Apr-2011

Registration No

C.A. No. 703/2012

Diary Number

12616/2011

Order Date

07-Oct-2025

Document Type

Judgement - of Main Case

Neutral Citation

2025 INSC 1188

Disposal Type

Disposed Off

Last updated 05-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section III-A

Petitioner(s)

  1. 1.M/S. ARISTO PRINTERS PVT. LTD.

    Adv. ROHIT SINGH[P-1]

Respondent(s)

  1. 1.COMMISSIONER OF TRADE TAX U.P.

    Adv. BHAKTI VARDHAN SINGH[R-1]

Case History

  1. Case disposedDisposed

  2. 07-Oct-2025

    Judgement - of Main CaseView PDF

  3. 07-Oct-2025

    ROP - of Main CaseView PDF

  4. 07-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  5. 28-Aug-2025

    ROP - of Main CaseView PDF

  6. 28-Aug-2025

    Fixed Date by Court

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  7. 21-Aug-2025

    ROP - of Main CaseView PDF

  8. 21-Aug-2025

    First hearing

    Initial hearing scheduled

  9. 05-Oct-2015

    ROP - of Main CaseView PDF

  10. 05-Oct-2015

    Office Report - of Main CaseView PDF

  11. 05-Oct-2015

    ROP - of Main CaseView PDF

  12. 21-Jul-2015

    ROPView PDF

  13. 21-Jul-2015

    Office ReportView PDF

  14. 21-Jul-2015

    ROPView PDF

  15. 17-Sep-2014

    ROP - of Main CaseView PDF

  16. 17-Sep-2014

    Office Report - of Main CaseView PDF

  17. 17-Sep-2014

    ROP - of Main CaseView PDF

  18. 13-Jan-2012

    ROP - of Main CaseView PDF

  19. 07-Dec-2011

    ROP - of Main CaseView PDF

  20. 01-Nov-2011

    ROP - of Main CaseView PDF

  21. 18-Aug-2011

    ROP - of Main CaseView PDF

  22. 06-May-2011

    ROP - of Main CaseView PDF

  23. 18-Apr-2011

    Case filed

    Registration No. C.A. No. 703/2012

  24. [ 2025 INSC 1188 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 703/2012 - M/S. Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, U.P. The Supreme Court dismissed the appellant's appeals challenging trade tax levied on ink and processing chemicals used in lottery ticket printing. The Court held that ink and chemicals used in printing works constitute a transfer of property subject to tax under Section 3F(1)(b) of the U.P. Trade Tax Act, 1948, since they become incorporated into the final printed tickets as a composite good. This case analysis is maintained by casestatus.in based on publicly available court records.

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