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TMI Blog1983 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... riod 1st April, 1964, to 31st December, 1964. 2.. It appears that in view of a certain intimation received by the Sales Tax Officer, Enforcement Branch, the place of business of the assessee was visited by the Sales Tax Officer, Enforcement Branch, on 11th August, 1972, and 14 August, 1972. On taking search of the business premises of the assessee, the Sales Tax Officer found that the assessee was printing two pamphlets, viz., "Joker" and "Jabara". The assessee informed the Sales Tax Officer that these two pamphlets were being printed at their printing press on a large scale. The sales of these pamphlets were considered by the assessee as sales of newspapers and therefore exempt from payment of any tax under the Bombay Sales Tax Act, 1959 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Bombay Sales Tax Act, 1959. 5.. On the application of the department in respect of these decisions, the following question, which is a common question of law arising in all these four references, has been referred to us for determination by the Tribunal: "Whether, on the facts and in the circumstances of the case and on correct and proper interpretation of the provisions contained in sub-section (13) of section 2 of the Bombay Sales Tax Act, 1959, the Tribunal was correct in law in holding that the publications 'Joker' and 'Jabara' are newspapers and hence not goods?" We are required to determine whether the two publications "Joker" and "Jabara" are newspapers. Under entry 54, List II, of the Seventh Schedule to the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tents of these publications are described as follows: "The main items published in the said publications are certain numerological and astrological figures which are supposed to be lucky dates or lucky numbers and also lucky figures for 'Matka' ". In the order of the Tribunal it is further stated that these publications also contain some news published in some space in these publications. In each of the two samples annexed, there is only one item of news in one corner. The rest of the paper contains various mathematical numbers and astrological figures. The two samples which are annexed to these references also in terms mention that the various numbers which are mentioned therein are a prognosis of lucky numbers. At the foot of the fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r giving information as to the probable results of horse races) I should say that it does not give news in the ordinary sense at all. It is not therefore a newspaper in the ordinary sense.......It is a mere collection of facts with regard to past performances obviously directly related (as are the comments) to the object of forecast. It is a mere aid to betting not by way of news but by collating information." Any paper, therefore, in order to be classified as a newspaper, should contain a report of recent events. A paper which mainly gives astrological and numerological predictions, cannot be considered as a newspaper. It was submitted by Mr. R.V. Patel, the learned counsel for the assessee that the two publications did contain some item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee cannot convert a publication which is not otherwise a newspaper into a newspaper. 9.. On behalf of the assessee it was also urged that because both these publications are daily publications, they should be considered as newspapers. In our view, in the the absence of any significant news content in these publications, the mere fact that the publications are brought out daily, has no relevance to the question before us. In the premises, we answer the question referred to us in each of these references in the negative, that is to say, in favour of the department and against the assessee. The respondents will pay to the applicant the costs of these four references aggregating in all to Rs. 300. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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