https://www.taxtmi.com/caselaws?id=154631 The word "books" in the exemption entries under the Punjab General Sales Tax Act, 1948 and the Haryana General Sales Tax Act, 1973 is construed in its popular and ordinary commercial sense, not as limited to literary or text books. On that approach, printed material that conveys knowledge, information or guidance may qualify as books even if intended for a specialised readership. Booklets, brochures and annual reports were therefore treated as books and exempt from sales tax. en-us Fri, 14 Mar 1986 00:00:00 +0530 Sat, 24 Aug 2013 13:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154631 The word "books" in the exemption entries under the Punjab General Sales Tax Act, 1948 and the Haryana General Sales Tax Act, 1973 is construed in its popular and ordinary commercial sense, not as limited to literary or text books. On that approach, printed material that conveys knowledge, information or guidance may qualify as books even if intended for a specialised readership. Booklets, brochures and annual reports were therefore treated as books and exempt from sales tax. Case-Laws VAT and Sales Tax Fri, 14 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154631