A publication that mainly gives astrological and numerological predictions and does not contain significant news content is not a newspaper.

Smt. SUJATA V. MAN0HAR, J.- All these references pertain to two daily publications called 'Joker' and 'Jabara' printed by the respondents. Reference No. 8 of 1979 pertains to Assessment period 1-1-1972 to 31-12-1972, Reference No. 9 of 1979 pertains to Assessment period 1-1-1971 to 31-12-1971, Reference No. 10 of 1979 pertains to Assessment period 1-1-1970 to 31-12-1970 and Reference No. 11 of 1979 pertains to Assessment period 1-4-1964 to 31-12-1964.

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 Aug., 1972 and 14th of Aug., 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

1-4-1964 to 31-12-1964 ... Rs. 9,972.00

1-1-1970 to 31-12-1970 ... Rs. 70,792.00

1-1-1971 to 31-12-1971 ... Rs. 77,754.00

1-1-1972 to 31-12-1972 ... Rs. 90,954.00

4. While assessing the assessee the Sales Tax Officer held that the said publications were not newspapers but were goods liable to tax under the Bombay Sales Tax Act, 1959. From this finding given by the Sales Tax Officer the assessee went in appeal before the Assistant Commissioner of Sales Tax who confirmed the finding of the Sales Tax Officer. Being aggrieved by these orders passed by the Assistant Commissioner of Sales Tax the assessee preferred second appeals before the Maharashtra Sales Tax Tribunal. These were Second Appeals Nos. 125, 543, 544 and 545 of 1974, being in respect of orders for Assessment periods 1-4-1964 to 31-12-1964, calendar year 1970, calendar year 1971, and calendar year 1972 respectively. By its judgment in Second Appeal No. 125 of 1974 the Tribunal held that these publications were newspapers and were therefore exempt from tax under the provisions of the Bombay Sales Tax Act, 1959. In view of this judgment, in the other three second appeals also the Tribunal held that these publications were newspapers and were therefore, exempt from tax under the provisions of the Bombay Sales Tax Act, 1959.

5. On the application of the department in respect of these decisions, the following question which is a common question of law arising in all these four references has been referred to us for determination by the Tribunal:

"Whether on the facts and in the circumstances of the case and on correct and proper interpretation of the provisions contained in sub-section (13) of S.2 of the Bombay Sales Tax Act, 1959, the Tribunal was correct in law in holding that the publications 'Joker' and 'Jabara' are newspapers and hence not goods?"

5-A. We are required to determine whether the two publications 'Joker' and 'Jabara' are newspapers. Under Entry 54, List 2 of the 7th Schedule to the Constitution, a State is entitled to levy taxes on the sale or purchase of goods other than newspapers subject to the provisions of Entry 92A of List 1. Under Entry 92, List 1 of the 7th Schedule to the Constitution, the Union Government alone is entitled to levy taxes on the sale or purchase of newspapers and on advertisements published therein. Under Entry 92A of List 1 of the 7th Schedule, the Union Government alone is entitled to levy taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce. Thus a State Government cannot levy tax on the sale or purchase of newspapers. Accordingly, under Section