Ink and processing material used in undertaking the printing work

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• Commissioner of Sales Tax, Maharashtra, Bombay v. R.M.D.C.
  2025 INSC 11887 October 2025Disposed of

  Issue arose whether tax can be levied u/s.3F of the Uttar Pradesh Trade Tax Act, 1948, on the ink and processing material used by the appellant in undertaking the printing work of lottery tickets.