Popular meaning of "books" excludes diaries under sales tax exemption; incidental printed matter does not change their character.

The expression "books" in section 4 of the U.P. Sales Tax Act, 1948 was construed in its popular and contextual sense, not in the widest dictionary meaning. Applying noscitur a sociis to the surrounding references to magazines and newspapers, the Court held that the exemption was intended for books ordinarily used for education, knowledge, enlightenment or recreation. Diaries, being primarily designed for daily memoranda and jottings, did not fall within that category, and incidental printed matter did not alter their essential character. Their sale was therefore held not exempt from sales tax.

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Issues: Whether diaries sold by the assessee were "books" within section 4 of the U.P. Sales Tax Act, 1948 and therefore exempt from sales tax.

Analysis: The expression "books" was construed in its popular and contextual sense, not in the widest dictionary sense. Reading the word with the associated expressions "magazines" and "newspapers" and the surrounding exemption of articles of daily necessity, the Court held that the Legislature intended to exempt books ordinarily used for education, knowledge, enlightenment or recreation. Diaries, being primarily meant for daily memoranda and jottings, did not fall within that category, and their incidental printed matter did not change their essential character. The notification exempting exercise books did not assist the assessee, and the rule of noscitur a sociis supported the restricted construction.

Conclusion: Diaries are not "books" within section 4 of the U.P. Sales Tax Act, 1948, and their sale proceeds are not exempt from tax. The answer to the reference is in the negative, against the assessee and in favour of the Revenue.

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