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2003 (7) TMI 671 - ALLAHABAD HIGH COURTExtract: .......s continue to be newspapers within the meaning of entry 54 of the State List of the Seventh Schedule to the Constitution. To put it differently the State Legis- lature is not competent to impose sales tax/trade tax on the sale and purchase of old newspapers. I find no merit in the revision. The revision is dismissed accordingly. Petition dismissed.
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