https://www.taxtmi.com/caselaws?id=128059 For sales tax purposes, a periodical qualifies as a newspaper only if its essential character is the dissemination of public news or comments on public news. A publication whose dominant character is a law report or book of reference, intended for citation and containing authoritative reports of decisions, does not become a newspaper merely because it is issued periodically, includes current notes or advertisements, or is registered as a newspaper under other laws. On that basis, the monthly law journal was held not to be a newspaper and was not entitled to exemption from sales tax. en-us Wed, 06 Jul 1960 00:00:00 +0530 Tue, 26 Mar 2013 13:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128059 For sales tax purposes, a periodical qualifies as a newspaper only if its essential character is the dissemination of public news or comments on public news. A publication whose dominant character is a law report or book of reference, intended for citation and containing authoritative reports of decisions, does not become a newspaper merely because it is issued periodically, includes current notes or advertisements, or is registered as a newspaper under other laws. On that basis, the monthly law journal was held not to be a newspaper and was not entitled to exemption from sales tax. Case-Laws VAT and Sales Tax Wed, 06 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128059