Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1994 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (2) TMI 261 - SC - VAT and Sales TaxWhether 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.
|