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Supreme Court judgments on Uttar Pradesh Trade Tax Act, 1948

6 judgments, latest first, from 2022 to 2025. Listed when the Supreme Court Reports file the judgment's headnote under this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

M/s Aristo Printers Pvt. Ltd. vs Commissioner of Trade Tax, Lucknow, U.P.
SC · 7 October 2025
[2025] 10 S.C.R. 405 : 2025 INSC 1188
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.
Case Details M/s Triveni Glass Limited Rep. by Its Deputy General Manager (Sales and P.R.) Shri R.K. Sinha vs Commissioner of Trade Tax, U.P.
SC · 9 October 2023
[2023] 13 S.C.R. 1095 : 2023 INSC 892
Whether “tinted glass sheets” manufactured by the assessee is liable to be taxed as “goods or wares made of glass” under the Notification No.5784 dated 07.09.1981 being Entry No.IV or as unclassified item.
M/s Trimurthi Fragrances (P) Ltd. Thr. Its Director Shri Pradeep Kumar Agrawal vs Govt. of N.C.T. of Delhi through Its Principal Secretary (Finance) and Ors.
SC · 4 May 2023
[2023] 7 S.C.R. 1046 : 2023 INSC 487
Central Sales Tax Act, 1956 – ss.14, 15 – Finance Act, 1988 – Central Excise Tariff Act, 1985 – Chapter 21, 24 of the Schedule – Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Finance Act, 2001 – D…
Commissioner of Trade Tax vs M/s. Kumar Paints and Mill Stores through Its Proprietor
SC · 2 March 2023
[2023] 2 S.C.R. 938 : 2023 INSC 193
U.P. Trade Tax Act, 1948 – s. 2(e)(i) – Mixing of base paint with different colours, result into a new product or not – High Court held that mixture of the base paint with different colours- did not result in a ‘new’ pro…
The Commissioner, Trade Tax, U.P. vs M/s Radico Khetan Ltd.
SC · 19 September 2022
[2022] 12 S.C.R. 797 : 2022 INSC 976
U.P. Trade Tax Act, 1948 – s.34 – When applicable – Held: s.34 shall be applicable only in a case where there is a transfer of immovable property belonging to the original assesee, during the pendency of any proceedings…
M/s Trimurthi Fragrances (P) Ltd. through Its Director Shri Pradeep Kumar Agrawal vs Government of N.C.T. of Delhi through Its Principal Secretary (Finance) & O
SC · 19 September 2022
[2022] 15 S.C.R. 516 : 2022 INSC 975
Tax/Taxation– Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Central Excise Act, 1944 – Delhi Sales Tax Act, 1975 – Uttar Pradesh Trade Tax Act, 1948 – Tamil Nadu General Sales Tax Act, 1959 – Whet…

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