AI Drafter 
TaxTMI 
TaxTMI 
1962 (12) TMI 44
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.... 1949-50. The same question is raised in the two connected references which are made at the instance of the same assessee and are for the next two assessment years. The assessee is a dealer in books, stationery and diaries and has been assessed to sales tax in the three assessment years on turnovers which include proceeds of sale of diaries. Under section 3 of the Act sales tax is payable in an assessment year on a turnover, i.e., the aggregate of proceeds of sale of goods by a dealer. Section 4 (as it stood then) exempts proceeds of sale of "water, salt, foodgrains, milk, gur, electrical energy for industrial purposes, books, magazines, newspapers and motor spirit", and empowers the State Government to exempt by notification in the offi....
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....ned together at the back, and protected by covers. (Shorter Oxford English Dictionary). (1) In general, a written or printed narrative, record, representation, or series of these. Specifically, a. A formal written document. b. A collection of tablets ..... of sheets of paper, parchment, or similar material, blank, written, or printed, strung or bound together; commonly, many folded and bound sheets containing continuous printing or writing; especially, when printed, a bound volume, or a volume of some size, as distinguished from a pamphlet. c. A volume without a cover. d. A literary composition. e. A major division of a treatise or literary work. (Webster's New International Dictionary). (1) A writing, a written document. (2) A (written)....
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.... (1) A daily record of events or transactions, a journal; specifically, a daily record of matters affecting the writer personally, or which come under his personal observation. (2) A book prepared for keeping a daily record, or having spaces with printed dates for daily memoranda and jottings. (Murray's New English Dictionary).+ It will be noticed that the word "book" has got several meanings; in its wider sense it means a writing and a collection of sheets of paper, blank, written or printed, strung or bound together and a diary would come within this meaning. In the restricted sense it means that which we may read and find instructions or lessons, a literary composition. A diary would not come within this restricted meaning because....
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.... use as books required for education, knowledge, enlightenment or recreation and not other books, like diaries, exercise books, account books, etc. There was no reason for placing exercise books, account books, and diaries in the same class as water, food, milk, salt and electricity. That the Legislature used the word in a restricted sense is borne out by its adding in section 4 "magazines" and "newspapers". A magazine and a newspaper both are "books" according to their wider meaning and if the Legislature had used it in the wider meaning it would not have added the words "magazines, newspapers". "Exercise books" are books according to the wider meaning, but the State Government by including "exercise books" in the notification interpret....
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....a log-book is a book. He held the three volumes to be books because they were in book form, to the outward eye they looked like books and in the ordinary course they could be and were handled like books, they could be used like books in the sense that, as, one turned over the sheets, one could read the various letters as a collection of letters bound up in the books and that they were not detachable letters but were in substance permanent parts of the volumes. Those observations are hardly of any assistance in the determination of the question whether a diary is a book within the meaning of section 4 of the Sale of Goods Act or not. "Book" used in section 4 of the Sales Tax Act does not necessarily bear the same meaning as the word used in ....
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...., that the word 'case' which is used in this place and in connection with 'canister', must mean a case in the nature of a 'canister', not strictly speaking a canister, but a solid and substantial thing of wood, or metal, or some other such solid substance, which can be covered over so as to prevent ignition from a spark." The Legislature has used the words, "books, magazines, newspapers, ....." in section 4 of the U.P. Sales Tax Act, 1948. According to the several dictionary meanings to which the word is amenable, "books" could mean any thing from a collection of blank sheets strung or bound together to a written or printed narrative or treatise. Magazines or newspapers must necessarily be printed or written material. Therefore, to fall ....