https://www.taxtmi.com/caselaws?id=311594 Printed roll registers used by examining bodies were held not to fall within the terms "books" or "exercise books" in Entry 10 of the Rajasthan Sales Tax Act, 1954, so they were not exempt from sales tax. The court applied the popular meaning of the words and the principle of noscitur a sociis, reading the general term "books" in light of the associated expressions "exercise books" and "periodical journals". On that restricted commercial construction, the exemption covered printed materials used for education, information, recreation, or reference, but not sheets used merely to record examination results. en-us Mon, 16 Jul 1973 00:00:00 +0530 Thu, 04 Jan 2024 15:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311594 Printed roll registers used by examining bodies were held not to fall within the terms "books" or "exercise books" in Entry 10 of the Rajasthan Sales Tax Act, 1954, so they were not exempt from sales tax. The court applied the popular meaning of the words and the principle of noscitur a sociis, reading the general term "books" in light of the associated expressions "exercise books" and "periodical journals". On that restricted commercial construction, the exemption covered printed materials used for education, information, recreation, or reference, but not sheets used merely to record examination results. Case-Laws Service Tax Mon, 16 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311594