2000 (2) TMI 755

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....Sales Tax<br>RAJENDRA BABU S. AND PHUKAN S.N. JJ. K. Ram Kumar, B. Sridhar and Y. Subba Rao, Advocates, for the appellant. &nbsp; M.N. Rao, Senior Advocate (A.D.N. Rao and A. Subba Rao, Advocates, with him), for the respondent. &nbsp; -------------------------------------------------- &nbsp; ORDER &nbsp; The question raised before us in these appeals is one relating to the interpretation of n....

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....if he deals only in those books and does not deal in books of any other kind." 2.. By notification dated January 29, 1964 exemption from the tax payable was granted under the said Act on the sales of "all books and periodicals" with effect from April 1, 1964. Subsequently by G.O. Ms. No. 625, Revenue (CT-II), dated july 31, 1996 the said exemption was confined only to periodicals and printed book....

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.... Works v. State of Andhra Pradesh [1972] 29 STC 219 (AP) allowed the writ petitions. A division Bench of the High Court in that decision took the view that the expression "all books" would include any kind of books including account books, note books, loose sheets of paper fastened together and they need not be literary works or books of the kind specified in the prior notification issued by the G....