https://www.taxtmi.com/caselaws?id=150372 A prior binding interpretation of the exemption entry "all books" was applied to include exercise books, account books, ledgers, journals and similar books, so turnover from those goods was not exigible to sales tax. The tax had been collected contrary to that interpretation and therefore under a mistake of law. On that basis, assessment orders levying tax on the disputed turnovers were quashed and refund of the tax collected was directed. The same legal position was applied to the connected writ petitions. en-us Mon, 14 Aug 1972 00:00:00 +0530 Mon, 13 May 2013 18:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150372 A prior binding interpretation of the exemption entry "all books" was applied to include exercise books, account books, ledgers, journals and similar books, so turnover from those goods was not exigible to sales tax. The tax had been collected contrary to that interpretation and therefore under a mistake of law. On that basis, assessment orders levying tax on the disputed turnovers were quashed and refund of the tax collected was directed. The same legal position was applied to the connected writ petitions. Case-Laws VAT and Sales Tax Mon, 14 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150372