https://www.taxtmi.com/caselaws?id=150186 The exclusion of newspapers from the taxability definition of "goods" under the Central Sales Tax Act was treated as context-specific and not as a blanket denial of their commercial character. Sections 7 and 8 were read purposively to permit concessional inter-State purchases of goods intended for resale or for use in manufacture for sale. On that approach, newsprint was held to qualify as merchandise used in newspaper production, and ancillary materials needed for the business could also be included in the registration certificate. The presence of waste paper as a by-product did not alter the conclusion, because the dealer's real business remained newspaper manufacture and sale. en-us Fri, 20 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 18:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150186 The exclusion of newspapers from the taxability definition of "goods" under the Central Sales Tax Act was treated as context-specific and not as a blanket denial of their commercial character. Sections 7 and 8 were read purposively to permit concessional inter-State purchases of goods intended for resale or for use in manufacture for sale. On that approach, newsprint was held to qualify as merchandise used in newspaper production, and ancillary materials needed for the business could also be included in the registration certificate. The presence of waste paper as a by-product did not alter the conclusion, because the dealer's real business remained newspaper manufacture and sale. Case-Laws VAT and Sales Tax Fri, 20 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150186