https://www.taxtmi.com/caselaws?id=152314 An exemption notification covering "sales of reading books including text-books" was construed by its ordinary meaning, with the phrase read as "books for reading." The HC held that no additional restriction could be imported from section 17 or the notification preamble, because the language of the item itself supplied the governing limit. Publications intended to be read, even by a limited audience, fell within the exemption, while items such as diaries or copying books would not. On that construction, the publications in question were treated as exempt under item 22 of the schedule. en-us Wed, 14 Dec 1977 00:00:00 +0530 Fri, 28 Jun 2013 18:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152314 An exemption notification covering "sales of reading books including text-books" was construed by its ordinary meaning, with the phrase read as "books for reading." The HC held that no additional restriction could be imported from section 17 or the notification preamble, because the language of the item itself supplied the governing limit. Publications intended to be read, even by a limited audience, fell within the exemption, while items such as diaries or copying books would not. On that construction, the publications in question were treated as exempt under item 22 of the schedule. Case-Laws VAT and Sales Tax Wed, 14 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152314