1967 (10) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sales Tax, M.P., the Sales Tax Tribunal (Board of Revenue, M.P.) has referred the following question for our decision: "Whether on the facts and circumstances of the case examination answer-books are exercise books and as such exempt from sales tax under entry 14 of Schedule 1 to the Madhya Pradesh General Sales Tax Act, 1958?" 2.. The assessee is a dealer in stationery. In the assessment proce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .. Section 10(1) of the Act provides that no tax shall be payable on the sales or purchases of goods, specified in the second column of Schedule I, subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof. Entry 14 of Schedule I reads: "Exercise books." In Crawford's Statutory Construction it has been stated in paragraph 258, at page 506, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rcise book and an examination answer-book may be made out of the same material, namely, paper, and though an examination answer-book can be used by a person for various purposes, it cannot be equated with an exercise book. The learned Member of the Tribunal, while interpreting the entry, commented that the words "exercise note-books" is not strictly good English. But it may be noted that the entry .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X