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2011 (12) TMI 480 - MADRAS HIGH COURTExemption as per the Government order dated January 6, 1969 denied - printed materials v/s reading books - Held that:- Inasmuch as the notification issued in G.O.P. No. 40, Revenue, dated January 6, 1969 is very clear that it grants exemption to a dealer selling reading books, on the factual finding of the Appellate Assistant Commissioner (Commercial Taxes), there is no difficulty to conclude that the notification applies to the case of the petitioner. Be that as it may, on the factual finding by the Appellate Assistant Commissioner (Commercial Taxes) in this case, the finding under the impugned order by the first respondent is totally uncalled-for and the reliance placed by the first respondent under the impugned order on the judgment in Papco Offset Printing Works [1998 (1) TMI 508 - MADRAS HIGH COURT] has no relevance at all. W.P. allowed.
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