https://www.taxtmi.com/caselaws?id=148498 Brochures, booklets, folders and magazines were construed in their ordinary and common business sense as falling within "books" for exemption under the U.P. Sales Tax Act notification. The court treated brochures as short printed works, booklets as tiny books, magazines as bound printed publications, and folders as printed sheets bound together, and held that these items were comprehended in the exemption language. The question was answered in favour of the assessee, bringing the goods within the tax exemption for books, magazines and exercise books. en-us Mon, 31 Mar 1969 00:00:00 +0530 Mon, 29 Apr 2013 12:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148498 Brochures, booklets, folders and magazines were construed in their ordinary and common business sense as falling within "books" for exemption under the U.P. Sales Tax Act notification. The court treated brochures as short printed works, booklets as tiny books, magazines as bound printed publications, and folders as printed sheets bound together, and held that these items were comprehended in the exemption language. The question was answered in favour of the assessee, bringing the goods within the tax exemption for books, magazines and exercise books. Case-Laws VAT and Sales Tax Mon, 31 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148498