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1960 (7) TMI 48 - HC - VAT and Sales Tax
Issues:
Whether the publication 'Cuttack Law Times' qualifies as a 'newspaper' for exemption under the Orissa Sales Tax Act. Analysis: The case involved determining whether 'Cuttack Law Times' is liable to pay sales tax under the Orissa Sales Tax Act. The Orissa Legislature's power to levy sales tax is derived from Entry 54 of List II of the Seventh Schedule of the Constitution, which excludes newspapers from sales tax under Entry 92 of List I. The pivotal issue was interpreting the term 'newspaper' for exemption purposes. The Constitution does not define 'newspapers,' but Entry 39 of List III provides insight, grouping newspapers and books together. The Oxford Dictionary defines a newspaper as a printed publication containing news, advertisements, and other interesting content, emphasizing the novelty of news. In contrast, a book serves as a reference for matters of permanent interest, distinct from the ephemeral nature of newspapers. Legislative definitions in various statutes maintain the distinction between newspapers and books. The Press and Registration of Books Act defines a book and a newspaper separately, emphasizing public news or comments as essential for a publication to be considered a newspaper. The interpretation of the term 'newspaper' under other Acts does not bind the Sales Tax Department, necessitating an independent assessment. The court concluded that 'Cuttack Law Times' primarily serves as a book of reference for legal matters, despite containing some recent reports and articles. As it does not predominantly focus on news, it does not qualify as a newspaper for sales tax exemption. The judgment answered the question in the negative, emphasizing the importance of containing public news or comments for a publication to be classified as a newspaper. In a concurring opinion, Justice Das agreed with the decision, indicating a unanimous rejection of the exemption claim for 'Cuttack Law Times.' The reference was answered negatively, and no costs were awarded in the case.
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