1969 (3) TMI 75

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.... of Sales Tax, U.P., Lucknow, the instant reference has been made to us and the following question has been submitted for our opinion: "Whether booklets, folders and brochures are books for the purposes of exemption under section 4." The assessee in this case is M/s. Indo Arts, which is a dealer for purposes of the assessment (hereinafter referred to as the "dealer") under the U.P. Sales Tax....

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....erred by section 4 of the U.P. Sales Tax Act, 1948, as amended from time to time, the Governor of Uttar Pradesh is pleased to order that with effect from May 8, 1956, books, magazines and exercise books shall be exempt from payment of tax." In the Oxford English Dictionary the following meaning has been given to the word "brochure": "A stitched work, a short printed work, of a few leaves merely....