TaxTMI 
TaxTMI 
2000 (2) TMI 755
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....72- 33676 of 1997 - -<br>CST, VAT & Sales Tax<br>RAJENDRA BABU S. AND PHUKAN S.N. JJ. K. Ram Kumar, B. Sridhar and Y. Subba Rao, Advocates, for the appellant. M.N. Rao, Senior Advocate (A.D.N. Rao and A. Subba Rao, Advocates, with him), for the respondent. -------------------------------------------------- ORDER The question raised before us in these appe....
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....aling exclusively in books mentioned in this item 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 exempti....
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....Court relying upon the decision in Govindswamy Binding 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 ki....
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....terial. Perhaps that argument could have been considered to be reasonable had there not been the decision of the High Court rendered as early as 1972 which held the field for nearly three decades and no attempt was made to challenge that decision either in this Court or in the High Court. We think it would be unreasonable to upset the meaning given to the expression used in enactment which was in ....