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Interpretation of the words "all books and periodicals" for exemption from tax under the Andhra Pradesh General Sales Tax Act, 1957. Analysis: The judgment of the Andhra Pradesh High Court, delivered by Justice Obul Reddi, dealt with four tax revision cases concerning the interpretation of the term "all books and periodicals" exempted from tax under a notification issued in 1964. The petitioners, dealers in account books and notebooks, sought exemption for their sales turnover based on this notification. The court noted that the earlier notification exempted specific categories of books, while the current notification exempted "all books and periodicals" without specifying categories. The Government Pleader referred to a decision from the Allahabad High Court to argue that the term "books" should be limited to reading materials, not including account books or notebooks. However, the court emphasized that the term "all books" should be understood in its common parlance meaning, encompassing various types of books, including account books and notebooks. The court cited various dictionaries to define the term "book" broadly, including literary works, account books, and blank sheets bound together. Referring to legal precedents, the court highlighted the principle of interpreting tax laws strictly based on the language used, without implying restrictions. The court rejected the argument that "all books" should be narrowly construed to exclude account books and notebooks. It emphasized that the intention of the Government was to exempt all kinds of books, as indicated by the use of the term "all." The court concluded that the notification intended to cover all sales of books, not limited to literary works, and set aside the assessment orders in favor of the petitioners. In summary, the court's judgment clarified that the term "all books and periodicals" in the notification should be interpreted broadly to include various types of books, such as account books and notebooks. The court emphasized the common parlance meaning of the term "books" and the intention of the Government to grant a comprehensive exemption. The decision favored the petitioners, allowing their revisions and emphasizing the plain language interpretation of tax laws without imposing restrictions beyond the explicit wording of the notification.
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