COMMISSIONER OF SALES TAX Vs. EXPRESS PRINTING PRESS

JUDGEMENT

(1.) All these references pertain to two daily publications called "Joker" and "Jabara" printed by the respondents. Reference No. 8 of 1979 pertains to the assessment period 1st January, 1972, to 31st December, 1972, Reference No. 9 of 1979 pertains to the assessment period 1st January, 1971, to 31st December, 1971, Reference No. 10 of 1979 pertain to the assessment period 1st January, 1970, to 31st December, 1970, and Reference No. 11 of 1979 pertains to the assessment period 1st April, 1964, to 31st December, 1964.

(2.) It appears that in view of a certain intimation received by the Sales Tax Officer, Enforcement Branch, the place of business of the assessee was visited by the Sales Tax Officer, Enforcement Branch, on 11th August, 1972, and 14th August, 1972. On taking search of the business premises of the assessee, the Sales Tax Officer found that the assessee was printing two pamphlets, viz., "Joker" and "Jabara". The assessee informed the Sales Tax Officer that these two pamphlets were being printed at their printing press on a large scale. The sales of these pamphlets were considered by the assessee as sales of newspapers and therefore exempt from payment of any tax under the Bombay Sales Tax Act, 1959.

(3.) The sales of these publications effected during the relevant periods were determined by the Sales Tax Officer as follows : "Period Sales determined 1st April, 1964, to 31st December, 1964 Rs. 9,972.00 1st January, 1970, to 31st December, 1970 Rs. 70,792.00 1st January, 1971, to 31st December, 1971 Rs. 77,754.00 1st January, 1972, to 31st December, 1972 Rs. 90,954.00. "