1987 (3) TMI 488

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..... xamination are "exercise books" and, therefore, exempt from payment of sales tax under entry No. 10 in the Schedule to the Act, which reads as under: "Books, exercise books, slates, slate pencils and periodical journals." The Board of Revenue has answered this question in the affirmative and held that the examination answer books are, therefore, exempt from payment of the tax. The department bei .....

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..... st even of these answer books is defrayed by the student who is to pay examination fee for taking the examination. There is really no logical distinction between the "exercise book" used by the student as an answer book during the examinations and the "exercise books" used at other times while pursuing the studies. I find that this conclusion is supported by a decision of the Andhra Pradesh High C .....

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..... ion answer books as well. With respect I am unable to concur with that view since there is no need to enlarge the meaning of the expression "exercise books" to include examination answer books within that expression inasmuch as an examination answer book is also an "exercise book", and all kinds of exercise books being covered by the exemption granted by this entry, that benefit must be given also .....

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