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TMI Blog1972 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of by a common order. In order to appreciate the point raised, it is perhaps enough to refer to the facts as they appear in W.P. No. 514 of 1972. In that case, a writ of mandamus or any other appropriate writ is sought directing the respondents to refund the tax collected by them as sales tax on the petitioner's turnover of account books, note-books and exercise books, which are not exigible ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities as well as the Tribunal have been taking and, therefore, it might pay the tax accordingly. The petitioner, therefore, depending upon this advice paid the tax. It has now, however, turned out that in a decision of this court in Govindaswamy Binding Works v. State of A. P.[1972] 29 S.T.C. 219. , a Bench of this Court took the view that the term "all books" appearing in the abovesaid G.O. wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority was brought to our notice which would persuade us to take a different view. We are also not aware of any such provision or authority. That decision therefore would continue to occupy the field. According to that decision, sales tax could not have been collected on the turnover of exercise books, account books, etc. Since that seems to have been done under the assessment orders in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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