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TMI Blog2011 (12) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... der the impugned order by the first respondent is totally uncalled-for and the reliance placed by the first respondent under the impugned order on the judgment in Papco Offset Printing Works [1998 (1) TMI 508 - MADRAS HIGH COURT] has no relevance at all. W.P. allowed. - W.P. No. 11777 of 2001 - - - Dated:- 13-12-2011 - JYOTHIMANI P. AND JANARTHANARAJA P.P.S., JJ. For the Appellant : S. Subbiah For the Respondents : R. Sivaraman, Special Government Pleader, ORDER :- The order of the court was made by P. JYOTHIMANI J. The writ petition is filed challenging the impugned order of the first respondent dated August 18, 2000, by which, by exercising his suo motu revisional power against the order of the Appellate Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books, it is entitled to exemption as per the Government order dated January 6, 1969. It is his submission that the judgment of this court in State of Tamil Nadu v. Papco Offset Printing Works [2000] 118 STC 160 (Mad), relied upon by the first respondent is not applicable to the present case. 4. Per contra, it is the contention of the learned Special Government Pleader that a reading of the judgment of this court in Papco Offset Printing Works [2000] 118 STC 160 (Mad), would show that if a person is only a printer, inasmuch as the sale is not proved by him, he cannot be treated as a dealer and, therefore, he cannot be granted exemption. 5. We have heard the learned counsel for the petitioner as well as the learned Special Government P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payable under the said Act on the sales of reading books including text books by any dealer. 8. Inasmuch as the notification is very clear that it grants exemption to a dealer selling reading books, on the factual finding of the Appellate Assistant Commissioner (Commercial Taxes), there is no difficulty to conclude that the notification applies to the case of the petitioner. 9. The learned Special Government Pleader placed reliance on the judgment in Papco Offset Printing Works [2000] 118 STC 160 (Mad). That was a case where this court has found that the assessee was a printer of certain materials according to the specification made by the publishers and recovered the cost of paper and printing charges from them and it was in thos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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