https://www.taxtmi.com/caselaws?id=102613 Surplus old newspapers sold by weight as waste paper ceased to retain the character of exempt newspaper sales under the Tamil Nadu General Sales Tax Act, 1959. Once newspapers became old and unsold, their disposal as waste paper was not a sale of newspapers for exemption purposes; the activity was also treated as business connected with the publishing operation and carried on with a profit motive within section 2(d) as then in force. The turnover from such sales was therefore taxable, and the sales tax assessment on the disputed turnover was upheld. en-us Wed, 02 Apr 1986 00:00:00 +0530 Wed, 11 Sep 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102613 Surplus old newspapers sold by weight as waste paper ceased to retain the character of exempt newspaper sales under the Tamil Nadu General Sales Tax Act, 1959. Once newspapers became old and unsold, their disposal as waste paper was not a sale of newspapers for exemption purposes; the activity was also treated as business connected with the publishing operation and carried on with a profit motive within section 2(d) as then in force. The turnover from such sales was therefore taxable, and the sales tax assessment on the disputed turnover was upheld. Case-Laws VAT and Sales Tax Wed, 02 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102613