https://www.taxtmi.com/caselaws?id=162149 Old newspapers sold as newspapers continue to fall within the constitutional expression "newspapers" and remain outside State taxing power under entry 54 of List II. The State Legislature therefore lacks competence to levy sales tax or trade tax on their sale or purchase, because the exemption applicable to newspapers extends to old newspapers that retain that character despite being used or outdated. en-us Tue, 29 Jul 2003 00:00:00 +0530 Wed, 19 Feb 2014 17:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162149 Old newspapers sold as newspapers continue to fall within the constitutional expression "newspapers" and remain outside State taxing power under entry 54 of List II. The State Legislature therefore lacks competence to levy sales tax or trade tax on their sale or purchase, because the exemption applicable to newspapers extends to old newspapers that retain that character despite being used or outdated. Case-Laws VAT and Sales Tax Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162149