https://www.taxtmi.com/caselaws?id=105086 The expression "all books" in the exemption notification under the Andhra Pradesh General Sales Tax Act was construed broadly to cover every kind of book, not merely literary or reading matter, and that settled interpretation had been accepted for decades. The Court noted that the State later modified the exemption by a subsequent government order, reinforcing the earlier understanding. On that basis, the disputed printed materials, including C form books, lottery tickets and share certificates, fell within the exemption, and the reopening notices based on a narrower reading were not liable to be interfered with. en-us Tue, 29 Feb 2000 00:00:00 +0530 Sat, 31 Aug 2013 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105086 The expression "all books" in the exemption notification under the Andhra Pradesh General Sales Tax Act was construed broadly to cover every kind of book, not merely literary or reading matter, and that settled interpretation had been accepted for decades. The Court noted that the State later modified the exemption by a subsequent government order, reinforcing the earlier understanding. On that basis, the disputed printed materials, including C form books, lottery tickets and share certificates, fell within the exemption, and the reopening notices based on a narrower reading were not liable to be interfered with. Case-Laws VAT and Sales Tax Tue, 29 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105086