https://www.taxtmi.com/caselaws?id=68867 A guide map issued in booklet form was treated according to its substance and commercial character, not as a bare map. Because it contained descriptive material, tourist information, bus routes, postal zones and other ready-reference content, it was classified as a booklet and, in substance, as a reading book; it also fell within the commercial sense of an atlas. The applicable exemption notifications for books and reading books were therefore held to apply, and the publication was exempt from tax. The labour charges attributable to printing that exempt publication were also treated as exempt as part of the same transaction. en-us Mon, 28 Jun 1976 00:00:00 +0530 Sat, 02 Apr 2011 11:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68867 A guide map issued in booklet form was treated according to its substance and commercial character, not as a bare map. Because it contained descriptive material, tourist information, bus routes, postal zones and other ready-reference content, it was classified as a booklet and, in substance, as a reading book; it also fell within the commercial sense of an atlas. The applicable exemption notifications for books and reading books were therefore held to apply, and the publication was exempt from tax. The labour charges attributable to printing that exempt publication were also treated as exempt as part of the same transaction. Case-Laws Income Tax Mon, 28 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68867