1973 (5) TMI 82

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..... oth in relation to the assessment under the Central Sales Tax Act as also under the local Sales Tax Act on the ground that the State Government have exempted the sales of such note-books in pursuance of a G.O. issued under the Madras General Sales Tax Act, 1959. This claim was negatived by the assessing authority on the ground that the proper notification to be applied in this case is the notifica .....

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..... notification dated 27th July, 1957, should be applied even in relation to the assessment years in question. Under the said notification dated 27th July, 1957, the Government has exempted all "sales of books". Interpreting this G.O. the Tribunal held that the word "books" has to be understood in a wide sense and that copy note-books will also come within the exemption provided for in that notifica .....

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..... ch, 1959, as modified by G.O. No. 4725, Revenue, dated 30th October, 1961, "sales of reading books including text-books" alone are exempted. Copy note-books cannot be said to be either reading books or text-books. Therefore, the Tribunal's decision has to be set aside and it is set aside accordingly. The tax case is, therefore, allowed. There will, however, be no order as to costs. Petition allow .....

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