https://www.taxtmi.com/caselaws?id=155818 Unsold newspaper copies sold as waste paper were treated as a separate taxable turnover, not as sales of newspapers. The court noted that printing and publishing newspapers remained the assessee's main business within the statutory definition, but the regular, profit-oriented sale of surplus copies was only incidental to that business. Exemption for the principal newspaper activity and non-registration as a dealer did not shield the incidental sale from sales tax. The principle that an integral part of an exempt activity cannot be separately taxed did not apply, because the waste-paper sale was not integral to the exempt newspaper sales. en-us Tue, 14 Jun 1988 00:00:00 +0530 Sat, 07 Sep 2013 18:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155818 Unsold newspaper copies sold as waste paper were treated as a separate taxable turnover, not as sales of newspapers. The court noted that printing and publishing newspapers remained the assessee's main business within the statutory definition, but the regular, profit-oriented sale of surplus copies was only incidental to that business. Exemption for the principal newspaper activity and non-registration as a dealer did not shield the incidental sale from sales tax. The principle that an integral part of an exempt activity cannot be separately taxed did not apply, because the waste-paper sale was not integral to the exempt newspaper sales. Case-Laws VAT and Sales Tax Tue, 14 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155818