https://www.taxtmi.com/caselaws?id=165449 Old newspapers sold as waste paper do not retain the constitutional exemption from sales tax available to newspapers, because the exemption applies only while the material continues to function as a newspaper or vehicle of news. Once sold by weight for packing or other non-reading purposes, it loses that character and becomes taxable. On the conflict between co-equal Supreme Court decisions, Article 141 does not require automatic acceptance of the later view where it appears to overlook earlier binding authority or operates per incuriam; the High Court may follow the earlier decision directly on point. The revisions were allowed and the appeal was dismissed. en-us Fri, 24 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165449 Old newspapers sold as waste paper do not retain the constitutional exemption from sales tax available to newspapers, because the exemption applies only while the material continues to function as a newspaper or vehicle of news. Once sold by weight for packing or other non-reading purposes, it loses that character and becomes taxable. On the conflict between co-equal Supreme Court decisions, Article 141 does not require automatic acceptance of the later view where it appears to overlook earlier binding authority or operates per incuriam; the High Court may follow the earlier decision directly on point. The revisions were allowed and the appeal was dismissed. Case-Laws VAT and Sales Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165449