https://www.taxtmi.com/caselaws?id=103648 The Supreme Court held that newspaper publishers are entitled to the concessional tax rate of 4% under section 8(3)(b) read with section 8(1)(b) of the Central Sales Tax Act, 1956. The court ruled in favor of the publishers, disagreeing with the Karnataka High Court's decision and affirming the judgments of the Madras and Kerala High Courts. The interpretation of the term "goods" was pivotal, with the court emphasizing the importance of press freedom and aligning with constitutional principles. The legislative intent was to exempt newspapers from tax, supporting a free and independent press in a democratic society. en-us Mon, 07 Feb 1994 00:00:00 +0530 Sat, 30 Nov 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103648 The Supreme Court held that newspaper publishers are entitled to the concessional tax rate of 4% under section 8(3)(b) read with section 8(1)(b) of the Central Sales Tax Act, 1956. The court ruled in favor of the publishers, disagreeing with the Karnataka High Court's decision and affirming the judgments of the Madras and Kerala High Courts. The interpretation of the term "goods" was pivotal, with the court emphasizing the importance of press freedom and aligning with constitutional principles. The legislative intent was to exempt newspapers from tax, supporting a free and independent press in a democratic society. Case-Laws VAT and Sales Tax Mon, 07 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103648