https://www.taxtmi.com/caselaws?id=152676 A guide map publication with substantial descriptive material, tourist information, routes and related content was treated as a reading book because it was meant to be read, not merely used as a map sheet, and its turnover qualified for exemption under the relevant book exemption. The Court also applied the appellate principle that a turnover item not raised before the Appellate Assistant Commissioner cannot ordinarily be entertained for the first time by the Tribunal, so the unraised item of Rs. 11,650 should not have been considered. The revision was therefore allowed in favour of the assessee on both points. en-us Wed, 07 Nov 1979 00:00:00 +0530 Mon, 08 Jul 2013 18:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152676 A guide map publication with substantial descriptive material, tourist information, routes and related content was treated as a reading book because it was meant to be read, not merely used as a map sheet, and its turnover qualified for exemption under the relevant book exemption. The Court also applied the appellate principle that a turnover item not raised before the Appellate Assistant Commissioner cannot ordinarily be entertained for the first time by the Tribunal, so the unraised item of Rs. 11,650 should not have been considered. The revision was therefore allowed in favour of the assessee on both points. Case-Laws VAT and Sales Tax Wed, 07 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152676