Common parlance test for sales tax exemption allowed embroidery books to qualify as reading books and text books.

Printed materials are classified for sales tax exemption according to their ordinary commercial meaning and intrinsic contents, applying the common parlance test and placing the burden on the claimant to prove exemption. Embroidery books containing substantial reading matter, instructional text, sketches, diagrams, photographs and practical guidance for sewing, stitching and tailoring were treated as books meant to be read for acquiring knowledge and capable of use as text books in training and examinations. They were not treated as mere catalogues or non-reading matter, and the relevant turnover was therefore exempt under the notification.

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Issues: Whether the disputed embroidery books were "reading books" or "text books" so as to qualify for exemption under the relevant sales tax notification.

Analysis: The exemption under the notification covered sales of reading books including text books. The books in question were examined and found to contain substantial reading matter, instructional material, sketches, diagrams, photographs and practical guidance for sewing, stitching, embroidery and tailoring. On their intrinsic contents, they were books meant to be read for acquiring knowledge and were also capable of use as text books in training courses and examinations. In construing sales tax entries and exemption notifications, the common parlance test applies, and the burden to establish entitlement to exemption rests on the claimant. Applying that test, the materials could not be treated as merely catalogues or other non-reading matter.

Conclusion: The disputed books fell within the expression "reading books" and also answered the description of "text books", and the turnover was therefore exempt.

Final Conclusion: The appeal succeeded because the disputed turnover was held entitled to exemption under the notification.

Ratio Decidendi: For sales tax exemption purposes, books must be classified according to their ordinary commercial and popular meaning and their intrinsic contents; where printed material substantially serves as reading matter and instructional text, it can qualify as reading books or text books for exemption.

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