Old newspapers retain constitutional newspaper status and remain outside State sales tax and trade tax powers.

Old newspapers sold as newspapers continue to fall within the constitutional expression "newspapers" and remain outside State taxing power under entry 54 of List II. The State Legislature therefore lacks competence to levy sales tax or trade tax on their sale or purchase, because the exemption applicable to newspapers extends to old newspapers that retain that character despite being used or outdated.

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Issues: Whether old newspapers are covered by the constitutional expression "newspapers" so as to remain exempt from sales tax or trade tax, and whether the State Legislature has competence under entry 54 of List II of the Seventh Schedule to levy such tax on their sale or purchase.

Analysis: Entry 54 of List II excludes newspapers from the State taxing power. The exemption under the sales tax law was read in the same constitutional setting. The Court relied on the Supreme Court's pronouncement that old newspapers, when sold as such, continue to be newspapers and are entitled to the constitutional exemption. On that basis, old newspapers do not lose their character as newspapers merely because they are old or used.

Conclusion: Old newspapers remain newspapers for purposes of entry 54 of List II, and the State Legislature is not competent to levy sales tax or trade tax on their sale or purchase.

Ratio Decidendi: The constitutional exclusion of newspapers from State taxing power extends to old newspapers sold as newspapers, and such goods cannot be subjected to sales tax or trade tax by the State.

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