9911796707
TMI Blog1976 (11) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... representing the turnover relating to the sale of glazed newsprint and (2) Rs. 5,87,164.10 representing the turnover relating to the sale of old newspapers, print waste and cut waste, etc. The respondent is the publisher of the newspaper "The Hindu". The question regarding the assessability of the turnover relating to old newspapers and other waste came up for consideration before this court in State of Tamil Nadu v. Indian Express (Madurai) Limited[1974] 34 S.T.C. 231. This court in that judgment held that having regard to the amendment of the definition of the term "business" in the Tamil Nadu General Sales Tax Act, 1959, by Act 15 of 1964, the transactions which were incidental or ancillary to the main trade or business were liable to ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern." The sale of glazed newsprint purchased for printing "Sport and Pastime", when that publication ceased, is certainly a transaction incidental or ancillary to the business of the respondent, namely, that of printing, publishing and selling newspapers. As a matter of fact, the reasoning of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover. The order of the Tribunal does not give the actual amount of the turnover referable to the sale of the print waste and cut waste. But it is clear that the turnover referable to such sales forms part of the sum of Rs. 5,87,164.10 referred to already. We are of the opinion that there is no substance in this point also in view of the fact that the above extract from the earlier judgment of this court will show that the point is covered by the judgment. The print waste or cut waste can only be said to be unused paper or unserviceable paper and it cannot be anything else. As a matter of fact, the Supreme Court in District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer[1976] 37 S.T.C. 423 (S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
