https://www.taxtmi.com/caselaws?id=127171 A publication issued at regular intervals qualifies as a periodical for sales tax purposes if it is intended to continue indefinitely or for an unspecified period, even when the monthly issues are later bound into annual volumes. On that basis, the regular monthly supply of the All India Reporter was treated as tax-free and excluded from turnover. However, a separate yearly bound volume sold as a complete book was not a periodical supply, because it was a single transaction rather than a recurring periodic issue, and was includible in turnover. The assessment was set aside and reassessment directed accordingly. en-us Tue, 04 Mar 1952 00:00:00 +0530 Wed, 27 Feb 2013 17:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127171 A publication issued at regular intervals qualifies as a periodical for sales tax purposes if it is intended to continue indefinitely or for an unspecified period, even when the monthly issues are later bound into annual volumes. On that basis, the regular monthly supply of the All India Reporter was treated as tax-free and excluded from turnover. However, a separate yearly bound volume sold as a complete book was not a periodical supply, because it was a single transaction rather than a recurring periodic issue, and was includible in turnover. The assessment was set aside and reassessment directed accordingly. Case-Laws VAT and Sales Tax Tue, 04 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127171