A printed periodical that publishes news on sports and comments on sports news at regular intervals is a "newspaper" within the meaning of the Bengal Finance (Sales Tax) Act, 1941.

( 1 ) THIS application under Article 226 of the Constitution of India is directed against the order dated 22nd July, 1988, passed by the Commercial Tax Officer, Manicktola charge, by which the Commercial Tax Officer, Manicktola charge, has held that the petitioners' sports magazine "khela" is not a newspaper for the purpose of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act"), and the petitioner No. 1 being the dealer is not entitled to the benefit of purchasing raw materials at a concessional rate on the strength of declaration in form XXIVA for use in the publication of "khela".

( 2 ) THE petitioner No. 1 is the printer and publisher of the newspaper "aajkaal" and also a dealer under the said Act as also the Central Sales Tax Act. It is the case of the petitioner No. 1 (hereinafter referred to as "the company") that the business of the company is to manufacture or produce daily newspapers and periodicals and by virtue of registration certificate granted to the company under the relevant Sales Tax Act, the company for the purpose of manufacturing or producing newspapers and periodicals is entitled to purchase raw materials such as machineries and parts, accessories containing parts and newsprints for composing and also consumable stores as may be required in the manufacture of those newspapers and periodicals. It is claimed by the company that it is also entitled to purchase packing materials at concessional rate as prescribed from time to time under the Sales Tax Act.

( 3 ) THE short point involved in this application is that if the said sports periodical "khela" is a newspaper within the meaning of the said Act, then the company would be entitled to have raw materials as referred to above at a concessional rate.

( 4 ) IT was contended by the company before the Commercial Tax Officer, Manicktola charge, the respondent No. 1, that the definition of the "newspaper" as given in the Press and Registration of Books Act is that it means any printed periodical work containing public news or comments on public news. It is also the contention of the company before respondent No. 1 that the said magazine "khela" has been registered as a newspaper with the Registrar of Newspapers of India under Registration No. 37823/82.

( 5 ) IT was also contended by the company that the said periodical "khela" had been treated as a newspaper and the respondent granted declaration forms to the petitioners for the purpose of purchase of goods for the manufacture or production of said periodical "khela" up to June, 1988.

( 6 ) IT has also been contended on behalf of the company that definition in Section 2 (b) of the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955, reproduces the definition of "newspaper" given in the Press and Registration of Books Act, 1867. It is the contention of the petitioner that in order to be a newspaper it must contain news or comments on news and such news must be public. It is being claimed by the company that the said "khela" satisfied all such requirements and as such it is a newspaper and for manufacturing such newspaper, the petitioner is entitled to purchase raw materials at a concessional rate in terms of the provisions of the said Act and/or the relevant notifications issued thereunder.

( 7 ) IT is a further case of the company that the said Act excludes newspapers and all types of periodicals from taxation under items 45 and 21 of the Schedule I to the said Act.

( 8 ) THE Commercial Tax Officer, the respondent No. 1, however, refused to consider the said periodical "khela" as a newspaper, as according to him the said periodical "khela" is published in a book form and not in sheet form, although he admitted that "khela" publishes news of sports and games only. It is also the view of the respondent No. 1 that the said periodical "khela" was not taxable goods at any point of time under the sai