1967 (10) TMI 53

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....-At the instance of the Commissioner of Sales Tax, M.P., the Sales Tax Tribunal (Board of Revenue, M.P.) has referred the following question for our decision: "Whether on the facts and circumstances of the case examination answer-books are exercise books and as such exempt from sales tax under entry 14 of Schedule 1 to the Madhya Pradesh General Sales Tax Act, 1958?" 2.. The assessee is a de....

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....the abovesaid question for our decision. 3.. Section 10(1) of the Act provides that no tax shall be payable on the sales or purchases of goods, specified in the second column of Schedule I, subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof. Entry 14 of Schedule I reads: "Exercise books." In Crawford's Statutory Construction it....

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....edge of the pupil at the examination. Though an exercise book and an examination answer-book may be made out of the same material, namely, paper, and though an examination answer-book can be used by a person for various purposes, it cannot be equated with an exercise book. The learned Member of the Tribunal, while interpreting the entry, commented that the words "exercise note-books" is not strict....