1990 (8) TMI 344

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t? Held that:- Appeals allowed in part and dismissed in part. - Civil Appeal No. 1484, 1485 of 1981 - - - Dated:- 31-8-1990 - RANGANATH MISRA AND MADAN MOHAN PUNCHHI JJ. K. Madhanva Reddy, Senior Advocate (B. Parthasarthy, Advocate, with him) for the respondents. A.V. Rangam and G.Vankatesh Rao, Advocates, for the appellant. -------------------------------------------------- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... overnment of India with reference to the provisions of the Central Sales Tax Act as to what would be included within the meaning of oil-seeds and all the five items referred to here were included in the circular as being oil-seeds. It is difficult for us to accept his submission that after the Act has been amended reliance is available to be placed on the circular. On the basis of the test indicat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of a current period, their contents had news value and thus they continued to be the newspapers and the mere fact that they were out of date did not take away the news element therefrom. This Court in a recent judgment The reference seems to be the case All India Reporter Karamechari Sangh v. All India Reporter Limited [1988] 70 STC 349 (SC)-Ed. held a law journal to come within the meaning of n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X