TaxTMI 
TaxTMI 
1976 (6) TMI 52
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....fter due notice. Before the first appellant authority, relief was claimed on a turnover of Rs. 1,69,102 at 3-1/2 per cent. The AAC found no scope to merit his interference and dismissed the first appeal canvassed before him under s. 31. Aggrieved of this decision the appellants have taken recourse to this instant appeal before us, seeking appropriate relief. 3. The appellants seek relief on Rs. 1,80,662.52 in this present appeal under s. 36 against the claim of Rs. 1,69,102 made before the AAC under s. 31. The counsel brings to our notice that the differential turnover of Rs. 11,650 involved relates to Bill Nos. 24,28 and 33 and that relief for this additional amount was sought for, before the AAC himself. He also represents that those thr....
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....Poona, Calcutta, Lucknow, Banaras, Allahabad, Kanpur, have already been produced as a part of this objective. Besides its use for motoring, the Map also gives information on Postal Zones and Bus Routes. An attempt has also been made to highlight the location of cinemas, restaurants, clubs, picnic spots which are likely to be of interest to the tourist, visitor and resident……" This indicates that what was pivotally presented is a map of Greater Bombay, furnishing all geographical, historical etc., information to the tourists, as a booklet. (iii) The contents of the booklet are analysed as under :-- (a) A geographical, approach of Bombay is presented under the caption 'Bombay, the Beautiful.' Practically it presents the appro....
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....he tourists. We feel from the available details placed before us the 'goods' involved in this case can be treated as 'reading books'. 8. Entry 22 in G.O. 976 Revenue dt. 28th March, 1959 exempted 'sale of books' by any dealer from tax with effect from 1st April, 1959. This notice was amended with reference to Entry 22 in G.O. 4725 Revenue dt. 30th Oct., 1961 by which 'sales of reading Books including text books by any dealer' are eligible for exemption. G.O. 49 Revenue dt. 6th Jan., 1969 provided the same type of exemption for 'tax payable on sales of reading books including text book by any dealer' In this disputed instance before us the sales were by dealers who are also publishers. As outlined by us, above, the sales are of booklets whi....
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.... confirms the position indicated to us in para 7 supra. 11. We thus find that even the trend of view expressed by the Government and Revenue practically agrees with the reasoned approach vividly made by us. When looked at in this perspective, we are convinced that the sale of the disputed publication has to be exempted from tax. 12. (i) The position discernible from the several decided case laws support the same view derived by us :-- (ii) In 14 STC 299 in Industrial and Commercial Service vs. Commissioner of Sales Tax. The Lordships pointed out that 'popularly a book is what one can read for education, knowledge, enlightenment or recreation what one would find in a literary or booksellers shop'. Even according to several dictionary mean....