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1994 (2) TMI 261 - SUPREME COURT
Whether the publishers of newspapers are entitled to the benefit of section 8(3)(b) read with section 8(1)(b) of the Central Sales Tax Act, 1956?
Held that:- Appeal allowed. The expression "goods" occurring in the words "for use by him in the manufacture or processing of goods for sale" in section 8(3)(b) of the Central Sales Tax Act, 1956, does take in, i.e., does not exclude, newspapers. We agree with the view taken by the Madras and Kerala High Courts. In our view, the view taken by the Karnataka High Court is unsustainable.