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TMI Blog1963 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... t for its opinion the following questions: "(1) Whether in the circumstances of the case, the sales of old newspapers were exempt from tax under section 4(1)(a) of the Act? (2) Whether in the circumstances of the case, the sales of old newspapers were exempt from tax under the head of paper and newsprint under Notification No. ST-199-X/928, dated 1st April, 1948, item No. 10 issued under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and newsprint". The assessee claimed exemption in respect of the turnover on the sale of old newspapers under section 4 and did not rely upon the notification at all. The exemption was refused by the Sales Tax Officer, the Judge (Appeals) and the Judge (Revisions). The view that they took was that what was sold was not "newspaper" but "waste paper". Then in an application under section 11(1) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stake; it should be section 4 because the provision regarding exemption was contained in section 4 and it was not divided into sub-sections at all in 1950-51. The articles might have been newspapers on the dates on which they were printed and published but they ceased to be newspapers later. Newspaper means a paper containing news. The papers sold were newspapers on the dates when they were printe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use they are universally required for daily use. Old newspapers which have ceased to be of any interest and are not required to be read at all can hardly be placed in the category of water, salt etc. By including (1) Miscellaneous Case No. 295 of 1954 decided on 14th December, 1962; since reported at 14 S.T.C. 299. newspapers in section 4 the Legislature did not contemplate newspapers which have c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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