- (1.) These are two revisions against the order of the Tribunal dated August 6, 2002 for the assessment years 1996-97 and 1997-98 under the U. P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") raising the following questions : (1) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to set aside the tax imposed on the sale of goods transferred in execution of works contract ? (2) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal has rightly treated the printing work as job-work in the light of the decision of the honourable Supreme Court in the case of Associated Cement Companies Ltd. v. Commissioner of Customs, 2001 124 STC 59.
(2.) The respondent-assessee (hereinafter referred to as, "the assessee") was engaged in printing of lottery tickets. The printing was carried on the paper supplied by the parties. The ink and processing material including chemicals, used in the printing, have been provided by the assessee. The assessing authority levied tax on the value of ink and processing material used in the printing under section 3F of the Act. The consumable purchased and used in the printing has not been taxed.
(3.) Being aggrieved by the order of the assessing officer, the assessee filed appeal before the Deputy Commissioner (Appeals), IInd, Trade Tax, Ghaziabad. It was contended by the assessee that the ink, chemicals and other processing materials have not been passed on to the parties concerned and, therefore, the value of such goods could not be liable to tax under section 3F of the Act. The appellate authority has accepted the claim of the assessee and deleted the tax assessed on the value of ink and processing materials including chemicals. He, however, upheld the levy of tax on the packing materials.;