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TMI Blog1976 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... ith diagrams wherever necessary. The same was found eligible for exemption and the claim therefore admitted." (ii) Page 185 of the assessment file has the specific claim and the request of the appellants for exemption on sale of books. Detailed statements were also filed. Even in the pre-assessment notice the AO made mention as under : "Sample books were also produced and they were perused by me. The books are reading books eligible for exemption. The claim now made will also be allowed". 3. It is found that the Dy. CIT of commercial Taxes who examined the assessment file felt that the involved books cannot be reading books. The decision of 31 Sales Tax Cases 559 was cited in support, besides stating that they are meant for benefit of the general public. The authorities thereupon effected a revision of assessment. The AAC before whom the first appeal was canvassed felt that the embroidery books involved are in all respects similar to tea review and catalogues dealt in the decision of the Kerala High court in 31 STC 559 and dismissed the appeal. Aggrieved of this decision, the appellants have taken recourse to this instant appeal before us. 4. G.O. Ms. No. 40, Revenue dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of which are sought by the appellants to be exempted. We critically examined the books made available before us as to their intrinsic contents. Basically these books are in the nature of guide books, instruction pamphlets and study materials in the process of imparting know ledge in sewing, embroidery work, stitching etc., which are several places and incidents in the over-all process of tailoring. These materials abound in practical sketches, diagrams, photographs etc. In addition to the date material to make the understanding of the relevant matter easier. They have precise date, made clear with specific indications of instruction, to secure correct knowledge. The disclose the guiding course for the students and other individuals to follow in the phases of sewing, stitching, embroidery work etc. in the overall subject of tailoring. Sketches, photos, diagrams, maps etc. facilitate quicker and easier assimilation of the educational and institutional date and the relevant materials for study, understanding and knowledge of the relevant subjects, such as sewing, stitching, embroidery work etc., in the over all subject of tailoring . In almost all the booklets the running matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable before us are thus also found to have the necessary material to be used as text book in the courses related to tailoring, stitching, needle work etc. They are essentially used as text books in the courses conducted by the relevant manufacturing units who also conduct the courses of instruction in embroidery, needle work, tailoring etc. Thus, we find, that the disputed books can also be classified as text books. 9. Basically we find that the involved materials made available before us, which relate to the turnover under dispute, contain significant materials to classify them as reading books. This treatment sufficiently satisfies the requirements of G.O. Ms. 40 Revenue dt. 6th Jan., 1969. On that count alone the turnover under dispute would be entitled for exemption. 10. The State Representative emphasised before us the apparent distinction between the text books and reading books. Text books are vehicles of instructions through which knowledge to the students and aspiring learners is imparted. They are practically the medium for imparting knowledge and instructions in the relevant subject. Approval by State constituted Text Book Committee is only an added procedure and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 40 Revenue dt. 6th Jan., 1969. We find that from the basic facts themselves the Kerala Decision in 31 STC 559 is distinguishable. We therefore, feel that this decision cited by the AAC can have no relevance or application to the facts of the instant case before us. 12. The treatment involved in common parlance was also advanced by the learned counsel. he outlined that the involved books are commonly termed s text books in common parlance while they are utilised by the training institutes etc, for imparting education and instruction to candidates. They also assume the same characteristic while being utilised by the public in learning the subject and spending their leisure time in study as hobby etc. They are also read as reading material when they are read to acquire knowledge in their leisure time as a hobby. Thus on the basis of common parlance concept the persons who utilise these material either use them as reading books or as text books. We therefore, find some force in this view of common parlance elaborated by the Authorised Representative. 13. In this regard, we outline below the view-points of the several Courts about the concept of common parlance and the meaning att ..... X X X X Extracts X X X X X X X X Extracts X X X X
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