2003 (7) TMI 671

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..... undisputed. For the assessment year 1989-90 the Trade Tax Department on the basis of information received levied trade tax on the import of old newspapers. The levy of trade tax has been justified by the department on the basis of Notification No. 5785 dated September 7, 1981. However this order has been set aside by the Tribunal on the short ground that the State Legislature has no legislative c .....

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..... tax has been conferred on the State Legislature by virtue of entry 54 of List II, State List of the Seventh Schedule to the Constitution of India. The said entry reads as follows: "54. Taxes on the sale or purchase of goods other than newspa- pers, subject to the provisions of entry 92-A of List I." A bare perusal of the aforesaid entry 54 of the State List clearly excludes the power of the St .....

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..... papers continue to be newspapers within the meaning of entry 54 of the State List of the Seventh Schedule to the Constitution. To put it differently the State Legis- lature is not competent to impose sales tax/trade tax on the sale and purchase of old newspapers. I find no merit in the revision. The revision is dismissed accordingly. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & Sal .....

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