Books of general interest include children's colouring books, qualifying them for exemption under Notification No. 61/88.

Children's colouring books were treated as "books of general interest" for Notification No. 61/88 because the expression was not defined and had to be read with the tariff scheme and HSN classification. On that approach, children's picture, drawing and colouring books fall within Chapter 49 as books, and their appeal to a limited readership does not make them specialist works. Books of general interest are those not confined to a narrow group of specialists, so colouring books satisfied the description and qualified for the exemption benefit.

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Issues: Whether children's colouring books fall within the expression "books of general interest" so as to qualify for the benefit of Notification No. 61/88.

Analysis: The exemption applied to paper used for printing text books and other books of general interest. The term "books of general interest" was not defined in the notification. The Court relied on the tariff scheme and the HSN, which treated children's picture, drawing and colouring books as books under Chapter 49. The fact that such books are intended for a limited segment of readers, namely children, did not make them specialist books. Books of general interest are those not confined to a small group of specialists, and children's colouring books satisfied that description.

Conclusion: The issue was answered in favour of the assessee, and the benefit of Notification No. 61/88 was held available to the colouring books.

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