https://www.taxtmi.com/caselaws?id=159165 Lottery tickets, share certificates, share applications, C forms and similar articles supplied in stitched or stapled book form were treated as exempt "books" under the sales tax notification for periodicals and printed books for reading. The Court applied the common parlance meaning of "books" and focused on the form in which the goods were supplied at the taxable stage, holding that unity of design created by stitching or stapling was sufficient and that later separation of leaves by the consumer did not defeat the exemption. It also rejected the contention that earlier decisions on exemption for "all books and periodicals" required reconsideration, and the show cause notices and provisional assessments were quashed. en-us Tue, 17 Feb 1998 00:00:00 +0530 Sat, 16 Nov 2013 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159165 Lottery tickets, share certificates, share applications, C forms and similar articles supplied in stitched or stapled book form were treated as exempt "books" under the sales tax notification for periodicals and printed books for reading. The Court applied the common parlance meaning of "books" and focused on the form in which the goods were supplied at the taxable stage, holding that unity of design created by stitching or stapling was sufficient and that later separation of leaves by the consumer did not defeat the exemption. It also rejected the contention that earlier decisions on exemption for "all books and periodicals" required reconsideration, and the show cause notices and provisional assessments were quashed. Case-Laws VAT and Sales Tax Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159165