1969 (3) TMI 75 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that booklets, folders, and brochures are considered books for the purpose of exemption under section 4 of the U.P. Sales Tax Act. The Court found that these items are comprehended in the definition of books and are treated as such in ordinary business practice. The judgment favored the dealer, M/s. Indo Arts, and ordered the Commissioner of Sales Tax to pay Rs. 100 as costs.