TMI Blog2016 (7) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... features and the actual nature of the publication will indicate the basic use. Firstly, we find that the impugned publication is named and marketed as Panchang. Less than 50% of the page space displays the date sequence of the calendar month. The page contains many details of auspicious times, grihasthithi Rashiphal other information of planetary position etc. We find on perusal, that the impugned items marketed as 'Panchang' is not a simple calendar but essentially a publication containing large number of various information not incidental only to sequence of dates alone. The predominant features are details of Tithi, Nakshatra, Vara Yoga and Karana which are linked to the dates in a calendar month. After careful evaluation of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l nature of the impugned products. He submitted a copy of current year s panchang/calendar which is similar to the impugned goods and explained the various contents of the said panchang. He relied on the decision of the Hon ble High Court of M.P., Jabalpur in Lala Ramswaroop Ramnarayan Sons (1993) 26 VKN-5. The Hon ble High Court, in this case dealing with similar items of related unit, held that the impugned publication is an almanac or a panchang. The case was regarding sales tax liability on the impugned goods based on the classification either as calendar or panchang. 4. Ld. A.R. reiterated the findings of the lower authorities and submitted that the impugned publications are nothing but calendars following monthly date chart start ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (supra) is relevant here. The High court examined in detail various dictionary meanings of almanac and after examining of the contents of the publication concluded that the same is a panchang or almanac though it contains in a corner of every page space for milk account and notes. We find on perusal, that the impugned items marketed as Panchang is not a simple calendar but essentially a publication containing large number of various information not incidental only to sequence of dates alone. The predominant features are details of Tithi, Nakshatra, Vara Yoga and Karana which are linked to the dates in a calendar month. After careful evaluation of the facts and nature of impugned publication and relying on the Hon ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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