https://www.taxtmi.com/caselaws?id=150101 Broad exemption language in a sales tax notification was construed in its ordinary and popular sense, not as limited to literary reading matter. Because the notification superseded an earlier narrower one, the phrase "all books and periodicals" was held to include every kind of book, including account books, note-books, ledgers and journals. Applying the common parlance test and the rule that a taxing exemption must be read according to the language used, the exemption extended to turnover from sales of such books, and the revisional challenge failed. en-us Tue, 02 Feb 1971 00:00:00 +0530 Wed, 08 May 2013 17:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150101 Broad exemption language in a sales tax notification was construed in its ordinary and popular sense, not as limited to literary reading matter. Because the notification superseded an earlier narrower one, the phrase "all books and periodicals" was held to include every kind of book, including account books, note-books, ledgers and journals. Applying the common parlance test and the rule that a taxing exemption must be read according to the language used, the exemption extended to turnover from sales of such books, and the revisional challenge failed. Case-Laws Service Tax Tue, 02 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150101