1987 (3) TMI 488 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court ruled that examination answer books are considered "exercise books" and are exempt from sales tax under the relevant entry in the Act. The decision was based on the interpretation that all kinds of exercise books are covered by the exemption, including those used during examinations. The Court dismissed the revision and no costs were awarded. (Citation: 1987 (3) TMI 488 - Rajasthan High Court)