https://www.taxtmi.com/caselaws?id=159070 Old and discarded newspapers sold as waste paper were treated as taxable, because newspapers lose their character when sold for non-reading purposes and taxability is judged on the date of sale. The revisional order was held barred by limitation, as service occurred after an unexplained delay beyond the statutory four-year period, making the order ineffective despite its date. Withdrawal of exemption on waste paper turnover without proposing that relief in the show-cause notice violated fair hearing requirements. Although taxability was decided against the assessee, the revision failed on limitation and natural justice, so the appeal succeeded overall. en-us Tue, 24 Mar 1998 00:00:00 +0530 Thu, 14 Nov 2013 16:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159070 Old and discarded newspapers sold as waste paper were treated as taxable, because newspapers lose their character when sold for non-reading purposes and taxability is judged on the date of sale. The revisional order was held barred by limitation, as service occurred after an unexplained delay beyond the statutory four-year period, making the order ineffective despite its date. Withdrawal of exemption on waste paper turnover without proposing that relief in the show-cause notice violated fair hearing requirements. Although taxability was decided against the assessee, the revision failed on limitation and natural justice, so the appeal succeeded overall. Case-Laws VAT and Sales Tax Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159070