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TMI Blog1971 (2) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ). It is not necessary for the disposal of these petitions to state the facts in each of the cases, as the facts in all the revision cases are similar and it would be sufficient if the facts in T.R.C. No. 38 of 1968 are set out. The petitioner, like the other petitioners in the other revision cases, is a dealer in account books, note-books etc. His turnover relating to sales of these books was Rs. 1,94,731.52 and he sought exemption for the entire turnover, relying upon the notification in G.O. Ms. No. 133, Revenue, dated 29th January, 1964, issued under section 9(1) of the Act. His claim for exemption, as also the claim for exemption by the other petitioners, was rejected by the assessing authority, on appeal by the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment departments and books published by Universities, Scriptures of the Foreign Bible Society, Quran, books on religion, Puranic and Vedic Literature with or without commentaries and books on theosophy sold by dealers exclusively in such books. An explanation was also added to this earlier notification that a person shall be deemed to be dealing exclusively in books mentioned in that item if he deals only in those books detailed and does not deal in books of any other kind. Mr. Anantha Babu invited our attention to this earlier notification to press his point that while the earlier notification specified the kind or categories of books which were exempted from tax, the subsequent notification with which we are now concerned, exempted wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to sale of such specified books alone was exempt from tax. There is no such restriction in the present notification as was imposed in the previous notification. There is nothing in the language of the notification that exemption will not be granted if a dealer deals in other kinds of books which are not of literary type. The notification refers to "all books and periodicals". The word "all" preceding the word "books" has the significance of including the books in their entirety within the purview of the notification. The word "all" as defined in Chambers's Twentieth Century Dictionary means "whole: as much as there is: as many as there are: to the whole extent or number: without exception: the greatest possible: every-n. the whole: ever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be kept." It is thus clear in common parlance, that the expression "all books" would include day-books, account books, ledgers, journals and even blank sheets fastened together and they need not necessarily be literary works. There is absolutely no ambiguity in the expression "all books" and the intention of the Government is manifest that it intended to exempt every kind of books as understood in common parlance including account books, exercise note-books and the kind, as otherwise, there was no need for them to issue the notification in question superseding the prior notification which exempted only particular categories or kinds of books. In Edwards v. Edwards[1876] 2 Ch. D. 291 at 297., it was observed by Mellish, L.J.: "If th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficiently large to subject these lands to the payment of the tax in question ..... ..... I am of opinion that, for the purpose of the exemption in s 289, the income tax must be regarded as an existing tax just as the land was in Williams v. Pritchard4 T.R. 2., and, therefore, the expression 'all parliamentary rates, taxes, c.' in s. 289 applies to the income tax, not only for the year 1894, but for subsequent years also. " In that case the claim made was for exemption from payment of income tax for the years 1905 and 1906 in respect of the properties within section 289 of the Thames Conservancy Act, 1894, which provided that notwithstanding anything in any Act, the properties therein mentioned shall be exempt from all parliamentary r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the word "vegetables" must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. The expression "all books" would therefore include any kind of books, including account books, note-books, loose sheets of paper fastened together and they need not be literary works or books of the kind specified in its prior notification by the Government. The words "all books" are not technical words. They are plain and simple words understood in common parlance as taking within their range every possible kind of book. It is a well-established rule of interpretation to take the words as they stand and interpret them in a manner conveniently or ordinarily understood. The substantial change mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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