https://www.taxtmi.com/caselaws?id=103463 Old newspapers sold as such were treated as retaining their newspaper character and remained within the constitutional exemption, so they were not liable to sales tax. By contrast, the amended statutory definition of oil-seeds was treated as exhaustive, so jeera, menthi, ajwain, saunf and cardamom could not be brought back into the entry through a circular and were not exempt. Wet dates were not accepted as fresh fruits because the finding turned on facts showing import after processing, and the mustard oil finding on first purchases was likewise left undisturbed as a factual determination. en-us Fri, 31 Aug 1990 00:00:00 +0530 Tue, 22 May 2018 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103463 Old newspapers sold as such were treated as retaining their newspaper character and remained within the constitutional exemption, so they were not liable to sales tax. By contrast, the amended statutory definition of oil-seeds was treated as exhaustive, so jeera, menthi, ajwain, saunf and cardamom could not be brought back into the entry through a circular and were not exempt. Wet dates were not accepted as fresh fruits because the finding turned on facts showing import after processing, and the mustard oil finding on first purchases was likewise left undisturbed as a factual determination. Case-Laws VAT and Sales Tax Fri, 31 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103463