https://www.taxtmi.com/caselaws?id=150450 An exemption for "books meant for reading or reference" under the Kerala General Sales Tax Act is to be construed strictly, with the assessee bearing the burden of showing that the goods fall within the notification. Applying ordinary commercial meaning and noscitur a sociis, the expression was confined to printed books intended for public reading, education, knowledge or recreation, and did not extend to account books, diaries, catalogues, balance sheets, auction lists or similar trade publications used by a limited class. On that interpretation, specialised publications of that kind were outside the exemption and remained taxable. en-us Wed, 24 Jan 1973 00:00:00 +0530 Fri, 17 May 2013 10:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150450 An exemption for "books meant for reading or reference" under the Kerala General Sales Tax Act is to be construed strictly, with the assessee bearing the burden of showing that the goods fall within the notification. Applying ordinary commercial meaning and noscitur a sociis, the expression was confined to printed books intended for public reading, education, knowledge or recreation, and did not extend to account books, diaries, catalogues, balance sheets, auction lists or similar trade publications used by a limited class. On that interpretation, specialised publications of that kind were outside the exemption and remained taxable. Case-Laws VAT and Sales Tax Wed, 24 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150450