2003 (7) TMI 671

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....lature is competent or not to impose trade tax on old newspapers. 2.. The factual scenario is almost undisputed. For the assessment year 1989-90 the Trade Tax Department on the basis of information received levied trade tax on the import of old newspapers. The levy of trade tax has been justified by the department on the basis of Notification No. 5785 dated September 7, 1981. However this order....

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....een granted under section 4(a) of the Act for the reasons that power to levy trade tax has been conferred on the State Legislature by virtue of entry 54 of List II, State List of the Seventh Schedule to the Constitution of India. The said entry reads as follows: "54. Taxes on the sale or purchase of goods other than newspa- pers, subject to the provisions of entry 92-A of List I." A bare per....