9911796707
TMI Blog2000 (2) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from April 1, 1964 Held that:- Appeal dismissed. There not been the decision of the High Court rendered as early as 1972 which held the field for nearly three decades and no attempt was made to challenge that decision either in this Court or in the High Court. We think it would be unreasonable to upset the meaning given to the expression used in enactment which was in force for nearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 957 (hereinafter referred to as "the Act") on sales of all books and periodicals with effect from April 1, 1964. Prior to this notification sales of the following books were exempted from tax under the Act: "Government of India publications. Books, stationery, etc., supplied by the Stationery Department of the State Government to other departments of the Government. Books published by the univer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise and note books other than periodicals and printed books for reading, if the paper out of which such books are manufactured had already been subject to tax. 3.. Identical notices to the dealers were issued in terms of section 20 of the Andhra Pradesh General Sales Tax Act to reopen the assessments on the basis that they were printing and selling C form books, lottery tickets, share certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imple words understood in common parlance as taking within their range every possible kind of books; that the expression "book" itself is comprehensive enough to take in all kinds of books and the word "all" will make it abundantly manifest and plain that the notification was issued to cover all cases of sales of books and is not restricted in its application to books of literary material or other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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