https://www.taxtmi.com/caselaws?id=360719 Old newspapers sold as such were treated as falling within the constitutional concept of newspapers and, on that basis, outside the State's sales tax power. The High Court preferred the later Supreme Court ruling over an earlier contrary view, holding that where decisions conflict, the later Supreme Court decision governs. It accepted the Tribunal's view that newspapers disposed of as old newspapers do not lose their tax character merely because they are sold as waste paper. The departmental circular did not change the legal position, and the challenge to the exemption failed. en-us Fri, 06 Apr 2018 00:00:00 +0530 Tue, 22 May 2018 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360719 Old newspapers sold as such were treated as falling within the constitutional concept of newspapers and, on that basis, outside the State's sales tax power. The High Court preferred the later Supreme Court ruling over an earlier contrary view, holding that where decisions conflict, the later Supreme Court decision governs. It accepted the Tribunal's view that newspapers disposed of as old newspapers do not lose their tax character merely because they are sold as waste paper. The departmental circular did not change the legal position, and the challenge to the exemption failed. Case-Laws VAT and Sales Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360719