https://www.taxtmi.com/caselaws?id=280562 An advertisement booklet inserted in a registered newspaper can qualify as an extra or supplement for concessional postal rates if it forms part of the publication and not a separate enclosure. Under the Indian Post Office Act, 1898, the Rules and the Post Office Guide, the relevant factors were that the insert was firmly attached, consecutively paginated within the magazine, identified with the issue date, and referred to on the cover page. On those facts, the insert was treated as part of the newspaper and entitled to concessional postal treatment. en-us Fri, 11 Sep 2009 00:00:00 +0530 Sat, 13 Apr 2024 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280562 An advertisement booklet inserted in a registered newspaper can qualify as an extra or supplement for concessional postal rates if it forms part of the publication and not a separate enclosure. Under the Indian Post Office Act, 1898, the Rules and the Post Office Guide, the relevant factors were that the insert was firmly attached, consecutively paginated within the magazine, identified with the issue date, and referred to on the cover page. On those facts, the insert was treated as part of the newspaper and entitled to concessional postal treatment. Case-Laws Indian Laws Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280562