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 ef