1969 (3) TMI 75

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..... submitted for our opinion: "Whether booklets, folders and brochures are books for the purposes of exemption under section 4." The assessee in this case is M/s. Indo Arts, which is a dealer for purposes of the assessment (hereinafter referred to as the "dealer") under the U.P. Sales Tax Act (hereinafter referred to as the "Act"). During the assessment proceedings started for the year 1957-58 th .....

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..... is pleased to order that with effect from May 8, 1956, books, magazines and exercise books shall be exempt from payment of tax." In the Oxford English Dictionary the following meaning has been given to the word "brochure": "A stitched work, a short printed work, of a few leaves merely stitched together, a pamphlet." In the same dictionary the word "booklet" has been given the following meaning: .....

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