1988 (12) TMI 323

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..... , 1981-82 and 1982-83. The assessee is publisher and sells books. He sold certain materials, in regard to which a dispute arose as to whether they are books or exercise books. Under a Notification No. S.T.-2-5785/X-10(1)/80-U.P. Act XV/48Order 81, dated 7th September, 1981 exercise books are taxable at a rate of 6 per cent at the point of sale on manufacture. The Sales Tax Department took the vi .....

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..... Court had remanded the said case back to the Tribunal and after remand again the Tribunal, after examination of the contents of the publications in question in the case of that publisher, has come to the conclusion that the said publications were books and not exercise books. Therefore, the question turns upon the finding of fact recorded by the Sales Tax Tribunal with regard to the publications .....

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..... ary, New Edition 1970, the word -exercise' has been defined as follows: "Exercise-putting in practice, exertion of mind; a written school task; ............a set of problems; a book for writing school exercises in......." In Webster's Third New International Dictionary, the word "exercise" has been stated as follows: "Exercise-means the act of bringing into play or realising in action; somethi .....

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