ORDER

This appeal by special leave is directed against the judgment of the High Court of Madras allowing a revision petition filed by the respondent in a case arising out of an assessment under the Tamil Nadu General Sales Tax Act, 1959.

The appellant carries on the business of printing and publishing newspapers. It appears that some copies of the newspapers remain unsold, and these surplus copies are disposed of in the market as waste paper. The sales of the old newspapers are made by weight. In assessment proceedings for the assessment year 1965-66 the Deputy Commercial Tax Officer assessed the turnover of unsold newspapers to tax under the Tamil Nadu General Sales Tax Act, 1959. In appeal before the Appellate Assistant Commissioner of Commercial Taxes, the appellant-dealer claimed that it was not carrying on the business of selling old newspapers and, therefore, it could not be assessed to tax on such turnover. The Appellate Assistant Commissioner rejected the contention and held that the sales were taxable as the transactions were ancillary to the business of publishing newspapers. But a further appeal before the Sales Tax Appellate Tribunal, Madras was allowed in the view that