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2000 (2) TMI 755 - SC - VAT and Sales TaxInterpretation of notification which exempts from tax payable under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act") on sales of all books and periodicals with effect from April 1, 1964 Held that:- Appeal dismissed. There not been the decision of the High Court rendered as early as 1972 which held the field for nearly three decades and no attempt was made to challenge that decision either in this Court or in the High Court. We think it would be unreasonable to upset the meaning given to the expression used in enactment which was in force for nearly three decades. In fact, the Government subsequently has taken note of this decision and has restricted the exemption only to periodicals and books for reading.
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