1990 (8) TMI 344

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....Reddy, Senior Advocate (B. Parthasarthy, Advocate, with him) for the respondents.   A.V. Rangam and G.Vankatesh Rao, Advocates, for the appellant.   --------------------------------------------------   ORDER   The short question involved in these two appeals arises out of the decision of the High Court of Andhra Pradesh in regard to exigibility of sales tax in respe....

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....erred to here were included in the circular as being oil-seeds. It is difficult for us to accept his submission that after the Act has been amended reliance is available to be placed on the circular. On the basis of the test indicated by this Court in State of Tamil Nadu v. Pyare Lal Malhotra [1976] 37 STC 319, we must hold that the expression "that is to say" employed in the definition in the sta....

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....ews element therefrom. This Court in a recent judgment The reference seems to be the case All India Reporter Karamechari Sangh v. All India Reporter Limited [1988] 70 STC 349 (SC)-Ed. held a law journal to come within the meaning of newspaper though not carrying news of contemporary period. On the ratio of that decision the contention of the appellant that old newspapers are also "newspapers" and ....