https://www.taxtmi.com/caselaws?id=68869 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. en-us Fri, 02 Apr 1976 00:00:00 +0530 Sat, 02 Apr 2011 11:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68869 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. Case-Laws Income Tax Fri, 02 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68869