TMI Blog2015 (2) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant, as the said publication cannot be considered a calendar, but an Almanac, which gives reader a host of information in respect of religions, cultural and historical events, as also the panchang. We agree with the first appellate authority that the appellant's product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to be held as ‘book' to be covered under the explanation (2) to the definition of the ‘Sale of Space for advertisement'. - Decided against the revenue. - Appeal No. ST/220/09-Mum - Final Order No. A/221/2015-WZB/EB - Dated:- 27-1-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Shri R K Das, AC (AR) For the Respondent : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has indicated that they have got income by sale of books as also publishing books. 4. Ld. Counsel would support the order. He submits that they fall under the category of books by the first appellate authority; who has held so after perusal of the KALDARSHIKA which is nothing but Almanac. 5. We have considered the submission at length by both the sides and perused the records. We find that the first appellate authority has called for specimen copy of KALDARSHIKA and considered the articles printed on the same and came to the conclusion that it is a ready reckoner of all sorts of religious, cultural and historical events of the year; the tables and charts give ample information about the auspicious dates/times; details of solar/lunar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the word book occuring in clause 105(zzzm) of Section 65 of the Finance Act, 1994, has to be understood in the context of the extended definition given in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867) and not in terms of any other definition in a dictionary or as understood in common parlance . Further, other provisions of the Press and Registration of Books Act, 1867 (25 of 1867) need not be gone into for the purpose of arriving at the conclusion as to whether or not a particular item can be considered as book for the limited purpose of Explanation 2 ibid. By virtue of the said definition, every sheet of music, map, chart or plan separately printed' should also be considered as book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. As against the factual finding as recorded by the first appellate authority, we find hat the revenue has not brought any material which is contrary to the facts as recorded by the first appellate authority. Be that as it may, we find that definition of Sale of space for advertisement' as relied by the Departmental Representative falling under Section 65(105)(zzzm) would not cover the product published by the appellant, as the said publication cannot be considered a calendar, but an Almanac, which gives reader a host of information in respect of religions, cultural and historical events, as also the panchang. We agree with the first appellate authority that the appellant's product KALDARSHIKA cannot be termed as a business d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
