https://www.taxtmi.com/caselaws?id=128724 Old newspapers sold only as waste paper were held not to retain the statutory character of "newspapers" for sales tax exemption under section 4 of the Sales Tax Act, because that exemption applies to newspapers as articles of daily necessity and not to paper that has ceased to be read as a newspaper. The article also states that a notification-based exemption claim could not be examined in reference jurisdiction where it had not been raised in revision and did not arise from the revisional order. The stated ratio is that exempt status is lost when newspapers become waste paper, and only questions arising from the revisional order are referable. 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 only as waste paper were held not to retain the statutory character of "newspapers" for sales tax exemption under section 4 of the Sales Tax Act, because that exemption applies to newspapers as articles of daily necessity and not to paper that has ceased to be read as a newspaper. The article also states that a notification-based exemption claim could not be examined in reference jurisdiction where it had not been raised in revision and did not arise from the revisional order. The stated ratio is that exempt status is lost when newspapers become waste paper, and only questions arising from the revisional order are referable. Case-Laws VAT and Sales Tax Thu, 07 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128724