JUDGMENT

NARASIMHAM, C.J. - The sole question of law referred to this Court by the Member, Sales Tax Tribunal, Orissa, under section 24(1) of the Orissa Sales Tax Act, is as follows:-

"Whether, in the circumstances and on the facts on record, the publication entitled 'Cuttack Law Times' is a 'newspaper' and therefore entitled to exemption under the provisions of the Orissa Sales Tax Act".

2. Cuttack Law Times is a non-official monthly law journal which reports, verbatim, important decisions of the Orissa High Court, the Orissa Board of Revenue and also the Supreme Court, with the usual headnotes, like any other law publication. In addition, it publishes short notes of cases of the High Court which are not reported in full. It also contains reprints of some of the Orissa Acts, and rules and statutory orders and notifications issued under those Acts. Besides, there is a journal section in which comments on current legal topics are printed. There are also the usual advertisements as are found in any periodical. The said publication has been registered as a "newspaper" for the purpose of section 9 of the Indian Post Office Act, 1898, and also for the purpose of the Press and Registrati