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2010 (12) TMI 1105 - HC - VAT and Sales TaxWhether old newspaper when sold as such, would be covered by the exemption provided in the Constitution under entry 92A of List I read with entry 54 of List II of the Seventh Schedule to the Constitution and sale thereof would not be liable to tax under the Karnataka Sales Tax Act? In case of a conflict arising from decision of the co-equal Benches of the Supreme Court, whether the High Court can follow the earlier decision which has taken a particular view as opposed to a later decision on the same point which has taken a contrary view? Held that:- The object and purpose of the said Act is totally different from the object and purpose of levying sales tax on old newspaper. In fact, it is a settled principle of taxation law that while interpreting the provision of a taxation statute in the context of the tax being leviable on a particular transaction and interpretation thereof, reliance cannot be placed on the meaning given to certain words or phrases in other enactments. Under the circumstances, I am constrained not to follow the later decision of the Supreme Court in Sait Rikhaji's case [1990 (8) TMI 344 - SUPREME COURT OF INDIA] and are inclined to follow the earlier decisions in The Indian Express (P.) Ltd. case [1986 (4) TMI 321 - SUPREME COURT OF INDIA], and in the case of The Hindu [1987 (11) TMI 334 - SUPREME COURT OF INDIA]. Hence, the questions raised in these cases are answered against the assessee and in favour of the Revenue.
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