https://www.taxtmi.com/caselaws?id=128724 Old newspapers sold solely as waste paper lose their statutory character as newspapers and do not qualify for the sales tax exemption available to newspapers as articles of daily necessity. The exemption therefore does not apply once the papers have ceased to be read as newspapers and are sold as waste. A notification-based exemption question cannot be considered in reference jurisdiction where it was not raised before the revisional authority and did not arise from the revisional order. The substantive exemption claim fails, and the additional notification-based question falls outside the permissible scope of reference. en-us Thu, 07 Feb 1963 00:00:00 +0530 Wed, 10 Apr 2013 15:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128724 Old newspapers sold solely as waste paper lose their statutory character as newspapers and do not qualify for the sales tax exemption available to newspapers as articles of daily necessity. The exemption therefore does not apply once the papers have ceased to be read as newspapers and are sold as waste. A notification-based exemption question cannot be considered in reference jurisdiction where it was not raised before the revisional authority and did not arise from the revisional order. The substantive exemption claim fails, and the additional notification-based question falls outside the permissible scope of reference. Case-Laws VAT and Sales Tax Thu, 07 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128724