TMI Blog1998 (2) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption in respect of certain books to dealers exclusively dealing in such books. Later on the Government of Andhra Pradesh issued another notification vide G.O. Ms. No. 133 (Revenue), dated January 29, 1964 exempting the sales of all books and periodicals from the tax payable under the APGST Act with effect from April 1, 1964. Relying on this exemption order all of the books and periodicals were not taxed under the APGST Act and CST Act. When certain assessing authorities chose to levy tax on sales of some types of books the matter went up to the Andhra Pradesh High Court in T.R.C. Nos. 38, 39 of 1968 and T.R.C. Nos. 2 and 3 of 1969 (Govindaswamy Binding Works v. State of Andhra Pradesh [1972] 29 STC 219). This Court relying on the dictionary meaning of the words all and books and applying the doctrine of common parlance held that all books are exempted from the payment of sales tax under the G.O. Ms. No. 133 (Revenue), dated January 29, 1964. The matter was again agitated and this Court in Venkatarama Co. v. Additional Commercial Tax Officer [1973] 32 STC 263 reiterated the view expressed in T.R.C. Nos. 38, 39 of 1968 and T.R.C. Nos. 2 and 3 of 1969 [Govindaswamy B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the judgment in Venkatarama Co. v. Additional Commercial Tax Officer [1973] 32 STC 263 (AP) followed the judgment in Govindaswamy Binding Works v. State of Andhra Pradesh [1972] 29 STC 219 (AP), therefore, the notices and the provisional orders of assessment both under the APGST and the CST Acts should be quashed. The learned Advocate-General contended that these two judgments require reconsideration as the interpretation placed by the learned Judges does not warrant such an interpretation. He submitted that even if there is no unity of contents there should be unity of design. In the present case the unity of design is absent as the lottery tickets, share certificates, share applications, C forms, NRI applications, seat tag forms are stitched together for the purpose of convenience and therefore they are not actually books and hence they cannot be treated as books and no exemption can be granted in respect of these items. He also contended that mere fact that it is in the form of a book does not give the character of a book and the purchaser actually sells/uses each leaf separately and there is a change in the metamorphical character of the book and therefore the notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly trimmed at the other edges to form a single series of uniform leaves: specifically a collection of folded sheets bearing printing or writing that have been cut and sewn and usually bound between covers into a volume: a stack of sheets of paper interleaved alternatively with the material whose finish the paper acquires after it passes through the plater: the printed but unfolded and uncut sheets for a book: a long systematic literary composition: a major division of a treatise or literary work: any of the records (as the daybook, cash book, sales book, journal, ledger) in which a systematic record of business transactions may be kept . It is thus clear in common parlance, that the expression all books would include day-books, account books, ledgers, journals and even blank sheets fastened together and they need not necessarily be literary works. There is absolutely no ambiguity in the expression all books and the intention of the Government is manifest that it intended to exempt every kind of books as understood in common parlance including account books, exercise note-books and the kind, as otherwise, there was no need for them to issue the notification in question superse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is selling the articles in the form of book as a camouflage for evading the tax. The purchasers were placing the orders on the petitioner to supply the articles in the book form. Since it is not the case of the Revenue that the sale of the articles in book form by the assessee is a camouflage for evading the tax, and as long as it is compelled to sell the articles in book form, the Revenue cannot contend that since there is a metamorphosis at a later stage and actually the sale is that of a single leaf they are not entitled for exemption under the notification. 11.. We have already referred to the observations of this Court in the above Venkatarama Co. v. Additional Commercial Tax Officer [1973] 32 STC 263 and Govindaswamy Binding Works v. State of Andhra Pradesh [1972] 29 STC 219 cases. It is apt to refer to one of the observation of the learned Judges who have referred to the test of common parlance. According to the learned Judge the expression all books would include day book, account book, ledgers, journals and even blank sheets being together and they need not be necessarily books. The emphasis appears to be on the form of a book even as when blank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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