1973 (5) TMI 82

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....spect of its sales of copy note-books both in relation to the assessment under the Central Sales Tax Act as also under the local Sales Tax Act on the ground that the State Government have exempted the sales of such note-books in pursuance of a G.O. issued under the Madras General Sales Tax Act, 1959. This claim was negatived by the assessing authority on the ground that the proper notification to ....

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.... non-existent and, therefore, the earlier notification dated 27th July, 1957, should be applied even in relation to the assessment years in question. Under the said notification dated 27th July, 1957, the Government has exempted all "sales of books". Interpreting this G.O. the Tribunal held that the word "books" has to be understood in a wide sense and that copy note-books will also come within th....