https://www.taxtmi.com/caselaws?id=127914 Weeklies, magazines and similar periodicals were treated as "newspapers" for the constitutional sales tax exemption because the term was read broadly, informed by the Indian Post Office Act, 1898, and the rule that a tax exemption should favour the subject where two constructions are possible. Publications containing news, pictorial news, current topics and similar matter therefore fell within the wider understanding of newspapers and were not liable to State sales tax. On that approach, the assessee's deduction could not be reduced by 15 per cent. en-us Fri, 28 Aug 1959 00:00:00 +0530 Sat, 23 Mar 2013 11:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127914 Weeklies, magazines and similar periodicals were treated as "newspapers" for the constitutional sales tax exemption because the term was read broadly, informed by the Indian Post Office Act, 1898, and the rule that a tax exemption should favour the subject where two constructions are possible. Publications containing news, pictorial news, current topics and similar matter therefore fell within the wider understanding of newspapers and were not liable to State sales tax. On that approach, the assessee's deduction could not be reduced by 15 per cent. Case-Laws VAT and Sales Tax Fri, 28 Aug 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127914