9911796707
|
Home
Issues:
- Appeal under s. 36 of Tamil Nadu General Sales Tax Act against AAC orders - Relief sought on turnover discrepancy - Disputed turnover categorized as sale of road maps and labor charges deduction - Exemption claims based on classification as reading books or atlas - Interpretation of relevant government memos and notifications - Legal precedent supporting classification as books - Decision on exemption and allowance of appeal Analysis: The judgment involves an appeal under s. 36 of the Tamil Nadu General Sales Tax Act against the orders of the AAC. The appellants sought relief on a turnover discrepancy of Rs. 1,80,662.52, which was categorized under two broad categories: sale of road maps of Greater Bombay and claim for deduction as labor charges. The appellants argued for exemption based on the classification of the goods involved as reading books or atlas. They referenced various government memos and notifications to support their exemption claim. The disputed turnover, consisting of a booklet titled 'Burmah Shell Guide Map of Greater Bombay,' was analyzed to determine its classification. The contents of the booklet included geographical, historical, and cultural information, making it akin to a reading book. The judgment highlighted relevant government notifications exempting sales of books, including text books, which supported the appellants' argument for exemption. Legal precedent was cited to further support the classification of the disputed publication as a book. Previous cases emphasized that the term 'books' encompassed various forms of printed materials, including booklets, brochures, and magazines. The judgment concluded that the publication under dispute qualified as a book entitled to exemption under the relevant government notifications. Additionally, the claim for wages related to the printing of the publication was considered, and it was determined that even the resultant product fell within the category of a booklet eligible for exemption. Ultimately, the appellants succeeded in their claim, and the appeal was allowed based on the classification of the disputed publication as a book deserving of exemption from tax.
|
