https://www.taxtmi.com/caselaws?id=150373 Blank registers, exercise books, letter-pads, labels and loose printed forms were not treated as "books" for exemption purposes because the term was construed narrowly as books meant for reading or instruction; the later specific inclusion of exercise books confirmed they were not covered by the earlier entry. By contrast, articles made out of paper fell within "paper" in the later notification because the word "including" expanded the class to cover the listed stationery items. As a result, the exemption claim failed for the first set of goods, while further special sales tax could not be levied on the manufacturer's sale of the paper articles already taxed at the purchase stage. en-us Fri, 29 Jun 1973 00:00:00 +0530 Mon, 13 May 2013 18:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150373 Blank registers, exercise books, letter-pads, labels and loose printed forms were not treated as "books" for exemption purposes because the term was construed narrowly as books meant for reading or instruction; the later specific inclusion of exercise books confirmed they were not covered by the earlier entry. By contrast, articles made out of paper fell within "paper" in the later notification because the word "including" expanded the class to cover the listed stationery items. As a result, the exemption claim failed for the first set of goods, while further special sales tax could not be levied on the manufacturer's sale of the paper articles already taxed at the purchase stage. Case-Laws VAT and Sales Tax Fri, 29 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150373