https://www.taxtmi.com/caselaws?id=153930 Publications qualify as newspapers only if their dominant purpose is to convey recent news, even if they also carry advertisements or other incidental matter. Publications mainly containing astrological and numerological forecasts, with only stray news items, do not satisfy that ordinary meaning. Daily publication and registration under the Press and Registration of Books Act, 1867 do not change the essential character of the publication. On that basis, the publications were not newspapers within the Bombay Sales Tax Act, 1959 and therefore remained taxable goods rather than exempt newspaper matter. en-us Fri, 14 Jan 1983 00:00:00 +0530 Thu, 01 Aug 2013 17:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153930 Publications qualify as newspapers only if their dominant purpose is to convey recent news, even if they also carry advertisements or other incidental matter. Publications mainly containing astrological and numerological forecasts, with only stray news items, do not satisfy that ordinary meaning. Daily publication and registration under the Press and Registration of Books Act, 1867 do not change the essential character of the publication. On that basis, the publications were not newspapers within the Bombay Sales Tax Act, 1959 and therefore remained taxable goods rather than exempt newspaper matter. Case-Laws VAT and Sales Tax Fri, 14 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153930