1988 (12) TMI 323

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....dated 18th April, 1987 passed by the Sales Tax Tribunal with regard to the assessment years 1979-80, 1980-81, 1981-82 and 1982-83. The assessee is publisher and sells books. He sold certain materials, in regard to which a dispute arose as to whether they are books or exercise books. Under a Notification No. S.T.-2-5785/X-10(1)/80-U.P. Act XV/48Order 81, dated 7th September, 1981 exercise books ....

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....ks and the Tribunal is in error in taking a contrary view. I, however, find that in that case earlier the High Court had remanded the said case back to the Tribunal and after remand again the Tribunal, after examination of the contents of the publications in question in the case of that publisher, has come to the conclusion that the said publications were books and not exercise books. Therefore, t....

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....the Sales Tax Tribunal regarding the publications in dispute, I find that in Chambers Twentieth Century Dictionary, New Edition 1970, the word -exercise' has been defined as follows: "Exercise-putting in practice, exertion of mind; a written school task; ............a set of problems; a book for writing school exercises in......." In Webster's Third New International Dictionary, the word "exerc....