1963 (2) TMI 40

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....C.J.-At the instance of the assessee the Judge (Revisions), Sales Tax, U.P., has referred to this Court for its opinion the following questions: "(1) Whether in the circumstances of the case, the sales of old newspapers were exempt from tax under section 4(1)(a) of the Act? (2) Whether in the circumstances of the case, the sales of old newspapers were exempt from tax under the head of paper ....

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....ment issued a Notification No. 119/X-928-1948 dated 7th June, 1948, exempting among other articles "paper and newsprint". The assessee claimed exemption in respect of the turnover on the sale of old newspapers under section 4 and did not rely upon the notification at all. The exemption was refused by the Sales Tax Officer, the Judge (Appeals) and the Judge (Revisions). The view that they took was ....

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.... what the assessee sold was not newspaper but waste paper. Reference to section 4(1)(a) in the question is a mistake; it should be section 4 because the provision regarding exemption was contained in section 4 and it was not divided into sub-sections at all in 1950-51. The articles might have been newspapers on the dates on which they were printed and published but they ceased to be newspapers lat....

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....aily necessity and use. Legislature thought that newspapers should also be exempted like water, salt etc., because they are universally required for daily use. Old newspapers which have ceased to be of any interest and are not required to be read at all can hardly be placed in the category of water, salt etc. By including (1) Miscellaneous Case No. 295 of 1954 decided on 14th December, 1962; since....