TMI Blog2002 (9) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority took the stand that these two items will fall under entry 97B of the First Schedule to the Kerala General Sales Tax Act as it stood at the relevant time. In appeal, the first appellate authority considered both items with reference to entries 97 and 97B of the First Schedule to the said Act as they stood at the relevant time and took the view that the two items will not fall under any of the said two entries and held that it is liable to be assessed only as unclassified items exigible to tax at 5 per cent. On appeal by the State, the Tribunal, relying on the decision of the Madhya Pradesh High Court in M.P. State Co-operative Press Ltd. v. Additional Commissioner of Sales Tax, Jabalpur [1988] 68 STC 245, held that the two items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 The words "meant for reading" qualifies only "journals and books". In other words the said words do not qualify "printed materials". It is not as if all journals and books are excluded from entry 97B. In other words even printed books and journals not meant for reading will fall under only such of them which are meant for reading. In the instant case admittedly there are printings in the account books and registers which will not fall under the excluded category. Admittedly printing is there in the account books and registers which are very significant. Without the details printed in the account books and registers, the purchasers will not be able to use those account books and registers for their purpose. Without the printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that when printed materials are sold to the customers there is a sale of finished goods to the customers. The aforesaid decision, as already noted, answers the question raised by the petitioner on all aspects. 5.. This Court considered the scope of entry 97 of the First Schedule to the Act as it stood at the relevant time in Deputy Commissioner of Sales Tax v. Indian Duplicator Co. Ltd. [1988] 69 STC 238 (Ker); 1987 (2) KLT 164. The court noted that a Bench of this Court in P.K. Dewer v. State of Kerala [1974] 33 STC 73 (Ker) [App.]; 1970 KLT 454 held that "paper product" means, an article different from paper and something produced with or out of product. The division Bench thereafter considered whether duplicating paper or sten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e paper, and it is then exposed to light for a period of time during which the chemical evaporates resulting in the emergence of the print or sketch of the site plan. Plainly, ammonia paper and ferro paper cannot be regarded as paper in the popular sense of that term. Paper is used for printing or writing or for packing. Ammonia paper and ferro paper are not employed for any of the purposes and subjected to any of the processes for which a paper, as commonly understood, is generally used." 7.. Again a division Bench of this Court in Kunnamkulam Book Company v. State of Kerala [2002] 125 STC 229; (2001) 9 KTR 400 considered the question whether, in converting paper into note books, a manufacturing process resulting in the emergence of a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am v. Pio Food Packers [1980] 46 STC 63. There, the processing of pineapple fruit is processed into pineapple slices for being sold in sealed cans. It was held that although it has undergone a degree of processing, it must be regarded as still retaining its original identity." 8. The Tribunal, as already noted, has taken the view that account books and registers are "printed materials" coming under entry 97B of the First Schedule to the Act. According to us the Tribunal was right in arriving at the said conclusion. Even if the said items do not come under entry 97B still it squarely come under entry 97 of the First Schedule to the Act. Be it under entry 97B or under entry 97 the rate of tax is the same 8 per cent. Account books and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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