TMI Blog2016 (11) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Assistant Commissioner, Anti Evasion, Rajasthan-I, Jaipur Vs. M/s Camlin Limited & anr. [2015 (4) TMI 250 - RAJASTHAN HIGH COURT] where it was held that these are essentially stationary items and would fall in the exempt category. Petition dismissed - decided against Revenue. - S.B. Sales Tax Revision Petition No. 102, 83, 100, 101, 103/2010 - - - Dated:- 19-10-2016 - Jainend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they are not exempt and accordingly not only levied tax but also levied interest and imposed penalty. 4. On an appeal, the Deputy Commissioner (Appeals) [DC(A)] also upheld finding of the AO and dismissed the appeal. 5. The further appeal by the assessee before the Tax Board resulted into allowing the claim and in holding that these are exempt as per notification dt.24/03/2005. 6. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of paper, stationery, greeting/wedding and other printed cards and therefore, in my humble view, all three items will fall within the category of stationery. The sales tax enactment is one which touches the common man and his everyday life. Therefore, the terms in the said enactment must be in the manner in which the common man will understand them. In other words, the test is as to what a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical expressions or words of art, but words of everyday use, must be understood and given a popular meaning not in their technical or strong sense but in a sense as understand in common parlance and sense, which the people conversant with the subject matter, which the statute is dealing would attribute to it. Such words must be understood in their popular sense and at the place in which these a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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