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TMI Blog1989 (5) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration certificate granted to the company under the relevant Sales Tax Act, the company for the purpose of manufacturing or producing newspapers and periodicals is entitled to purchase raw materials such as machineries and parts, accessories containing parts and newsprints for composing and also consumable stores as may be required in the manufacture of those newspapers and periodicals. It is claimed by the company that it is also entitled to purchase packing materials at concessional rate as prescribed from time to time under the Sales Tax Act. The short point involved in this application is that if the said sports periodical "Khela" is a newspaper within the meaning of the said Act, then the company would be entitled to have raw materials as referred to above at a concessional rate. It was contended by the company before the Commercial Tax Officer, Manicktola charge, the respondent No. 1, that the definition of the "newspaper" as given in the Press and Registration of Books Act is that it means any printed periodical work containing public news or comments on public news. It is also the contention of the company before respondent No. 1 that the said magazine "Khela" has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes which define newspaper and such definition may be borrowed for the purpose of considering whether a particular publication is a newspaper or not. It is his submission that it is an admitted position that newspapers and periodicals are exempted from taxation under the said Act. He also submits that it is true that after the amendment of item 21 from 1st June, 1987, the periodical is excluded from the definition of "newspaper ". Mr. Chakraborty submits that this kind of sports weekly, namely, "Khela" contains news and/or comments of news about sports and such news are made public. According to Mr. Chakraborty "Khela" conforms to such definition of "newspaper". In order to strengthen his argument that the said sports magazine "Khela" is the newspaper both in common parlance as also according to the definition of the "newspaper" as found in the said Press and Registration of Books Act, 1867 and also the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955, Mr. Chakraborty has cited several decisions of several High Courts as also the decision of the Supreme Court. The first case, he has cited is a decision of the Oriss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in the case of All India Reporter Karamchari Sangh v. All India Reporter Ltd., reported in [1988] 70 STC 349; AIR 1988 SC 1325. The question that arose before the Supreme Court was whether the law reports, namely, All India Reporter, Criminal Law Journal, Labour and Industrial Cases, etc., were newspapers within the meaning of the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955. The Supreme Court has observed that it was significant that the expression "newspaper" as defined in the said Act, namely, the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955, included not merely "public news" but also "comments on public news". The Supreme Court observed that publication of the recent judgment itself was sufficient to make law report a newspaper which may after some time cease to be a newspaper and become a book of reference. Relying on the said observation of the Supreme Court, Mr. Chakraborty has contended that this periodical "Khela" included not merely public news regarding sports but also comments on such public news. Therefore, according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o which the public was interested. Mr. S.N. Bose, counsel for the respondent, has supported the view taken by the respondent No. I in making the impugned order dated 22nd July, 1988. He has submitted that there is no specific and clear definition of "newspaper" in the Act. It is his submission that in common parlance the people will take the newspaper which publishes daily news in the form of daily newspaper. According to Mr. Bose, when one talks of newspapers it comes to his mind the daily newspaper catering news on various topics and he would never take a periodical to be a newspaper as understood in common parlance. Mr. Bose has also reiterated what has been stated by the respondent No. 1 that for the purpose of interpreting taxing statutes it should be borne in mind that the primary object of such statutes was to raise revenue and for which purpose the statutes classify diverse products and the popular meaning attached to such product should be taken into account while interpreting such taxing statutes. Mr. Bose submits that no one would take any periodical including the said periodical "Khela" as newspaper as the same does not cater the news of daily events and comments ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriodically for circulating news, etc. Therefore, it appears that the primary content of the newspaper is that news meant for the public and comments on such public news. The Supreme Court while considering "All India Reporter", a law journal, as newspaper observed that publication of recent judgment itself in the said law reports was sufficient to make the law report a newspaper. No one would, however, dispute the fact that the said sports magazine "Khela" being a periodical publishes news on sports at regular intervals and also contains comments on the news. Therefore, according to the definition of "newspaper" in various statutes referred to above and also the dictionary meaning of newspaper, it can be said that the said periodical publishes news on sports and comments on the sports news at regular intervals. I have, therefore, no doubt in my mind, in considering and treating the said sports magazine as newspaper particularly when the law journal could be treated as newspaper. I am, therefore, of the opinion that the respondent No. 1 has not properly interpreted the expression "newspaper". A point of maintainability has also been taken by the respondents that the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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