Supreme Court · 1994 INSC 51 · Decided 7 February 1994
The Printers (Mysore) LTD. and ANR. v. ASSTT. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 51 · [1994] 1 S.C.R. 682
- Case number
- CIVIL APPEAL No. 1550/1985
- Decided
- 7 February 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19(1)(a), 265
Headnote
Central Sales Tax Act, 1956: Section 2(d~"Goods"-Amended by the ( Amending Ac~ 1958-Purpose and effect of. '.>... C Section 8(3)(b) r/w 8(1)(b)-lnter-State purchase of raw materials by printers/ publishers of newspapers-Rate of tax-Concessional rate of 4% as against 10%-Amended rate of tax denied to the newspapers-Validity of Constitution of India, 1950: Articles 19(1)(a) and 265--Freedom of D press-Right to publish, to dissiminate inf onnatiort-f'ress not immune from taxes and general laws-However, it is placed on a higher footing than other enterprises-Given
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