Ordinary meaning of "books" under sales tax exemption covered booklets, folders, brochures and magazines.

Brochures, booklets, folders and magazines were construed in their ordinary and common business sense as falling within "books" for exemption under the U.P. Sales Tax Act notification. The court treated brochures as short printed works, booklets as tiny books, magazines as bound printed publications, and folders as printed sheets bound together, and held that these items were comprehended in the exemption language. The question was answered in favour of the assessee, bringing the goods within the tax exemption for books, magazines and exercise books.

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Issues: Whether booklets, folders, brochures and magazines are "books" for the purpose of exemption under section 4 of the U.P. Sales Tax Act, 1948 and the notification issued thereunder.

Analysis: The notification exempted "books, magazines and exercise books" from tax. The expressions used in the notification were construed in their ordinary sense and in common business usage. Brochures were treated as short printed works, booklets as tiny books, magazines as bound printed publications, and folders as printed sheets bound together. On that basis, these articles were held to fall within the meaning of "books" for exemption purposes.

Conclusion: Booklets, folders, brochures and magazines were held to be comprehended in the word "books" in the exemption notification, and the question was answered in the affirmative in favour of the assessee.

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