https://www.taxtmi.com/caselaws?id=128748 The expression "books" in section 4 of the U.P. Sales Tax Act, 1948 was construed in its popular and contextual sense, not in the widest dictionary meaning. Applying noscitur a sociis to the surrounding references to magazines and newspapers, the Court held that the exemption was intended for books ordinarily used for education, knowledge, enlightenment or recreation. Diaries, being primarily designed for daily memoranda and jottings, did not fall within that category, and incidental printed matter did not alter their essential character. Their sale was therefore held not exempt from sales tax. en-us Fri, 14 Dec 1962 00:00:00 +0530 Wed, 10 Apr 2013 17:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128748 The expression "books" in section 4 of the U.P. Sales Tax Act, 1948 was construed in its popular and contextual sense, not in the widest dictionary meaning. Applying noscitur a sociis to the surrounding references to magazines and newspapers, the Court held that the exemption was intended for books ordinarily used for education, knowledge, enlightenment or recreation. Diaries, being primarily designed for daily memoranda and jottings, did not fall within that category, and incidental printed matter did not alter their essential character. Their sale was therefore held not exempt from sales tax. Case-Laws VAT and Sales Tax Fri, 14 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128748