https://www.taxtmi.com/caselaws?id=167976 Sales of reading books, including text books, were held to fall within the exemption notification issued under section 17(1) of the Madras General Sales Tax Act, 1959 where the assessee was found as a fact to be a dealer selling such books. The revisional authority had wrongly relied on a precedent concerning a printer acting on publishers' specifications, which was factually different and did not govern a dealer's sale of reading books. The High Court held that the exemption squarely applied on the recorded findings and that the revisional order restoring the assessment was unsustainable. en-us Tue, 13 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167976 Sales of reading books, including text books, were held to fall within the exemption notification issued under section 17(1) of the Madras General Sales Tax Act, 1959 where the assessee was found as a fact to be a dealer selling such books. The revisional authority had wrongly relied on a precedent concerning a printer acting on publishers' specifications, which was factually different and did not govern a dealer's sale of reading books. The High Court held that the exemption squarely applied on the recorded findings and that the revisional order restoring the assessment was unsustainable. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167976