https://www.taxtmi.com/caselaws?id=154702 Answer books supplied to students for writing examinations were treated as "exercise books" within the relevant exempting entry because the phrase covered all such books without exception. The court found no logical distinction between an exercise book used during study and an answer book used in an examination, and held that the mode of supply for examination use did not change the character of the goods. On that reasoning, examination answer books were exempt from sales tax under the entry. en-us Tue, 10 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154702 Answer books supplied to students for writing examinations were treated as "exercise books" within the relevant exempting entry because the phrase covered all such books without exception. The court found no logical distinction between an exercise book used during study and an answer book used in an examination, and held that the mode of supply for examination use did not change the character of the goods. On that reasoning, examination answer books were exempt from sales tax under the entry. Case-Laws VAT and Sales Tax Tue, 10 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154702