1987 (3) TMI 488

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....riting their answers in the examination are "exercise books" and, therefore, exempt from payment of sales tax under entry No. 10 in the Schedule to the Act, which reads as under: "Books, exercise books, slates, slate pencils and periodical journals." The Board of Revenue has answered this question in the affirmative and held that the examination answer books are, therefore, exempt from payme....

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.... is well-known that the ultimate cost even of these answer books is defrayed by the student who is to pay examination fee for taking the examination. There is really no logical distinction between the "exercise book" used by the student as an answer book during the examinations and the "exercise books" used at other times while pursuing the studies. I find that this conclusion is supported by a de....