9911796707
TMI Blog2025 (3) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the GO clearly uses the term 'exercise notebooks' and there can be no two views on the position that the notebooks manufactured by petitioners, used by students for the purposes of academic exercises, would satisfy that definition. In Maharaja Book Depot v State of Gujarat, [1978 (10) TMI 148 - SUPREME COURT], the Supreme Court considered the interpretation of the term 'paper' in juxtaposition with the term 'exercise book' holding that an exercise book was nothing but a collection of sheets of paper stitched together by a piece of string or pinned together and a substance used for writing. It would therefore, clearly fall within ambit of the term 'paper'. It does not, the Bench holds, lose the identity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is engaged in the business of marketing and selling of student notebooks and stationery products. 3. Returns were filed by the petitioner under the applicable provisions of the Act seeking, inter alia an exemption in regard to the turnover from sales of student notebooks. Orders were initially passed under Section 22(2) of the Act accepting the returns and determining the refund of the tax paid in excess by the petitioner. 4. Thereafter, the Returns were taken up for detailed scrutiny in terms of Section 22(3) of the Act and pre-assessment proposals were issued to the petitioner. One of the issues identified in the proposals, relate to the denial of exemption claimed in respect of the student notebooks. 5. The assessing officer make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 30(1) of the Act. 8. The petitioner argues that this exemption was specifically brought to the note of the assessing authority, who has also referred to the same in the pre-assessment proposal. Hence, there is no justification whatsoever for the denial of the exemption. In the assessment order, the assessing authority has sought to make a distinction between different kinds of notebooks that are available in the market ultimately coming to the conclusion that the notebooks manufactured by the petitioner do not satisfy the stipulation under the GO in question. The petitioner would argue that this distinction is completely unfounded as, according to it, the exercise notebooks manufactured by it would satisfy the stipulations of G.O on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful attention to the categories of notebooks that have been stipulated in the Entries under the Schedules to the Act. Entry 47/ Part B/ Schedule I refers to 'exercise books, graph book and laboratory book', Entry 132/ Part B/ Schedule I, to 'student notebooks and copy books' and Entry 55(f)/ Part B/ Schedule IV, to 'student notebooks and copy books'. In the interests of clarity and completeness, we extract the relevant entries below:- The First Schedule / Part B Sl.No. Description of Goods Percentage of Tax 47 Exercise book, graph book and laboratory note book, other than those specified in Fourth Schedule [VAT is exempted on "Graph and Excise Note Book" vide Notification II(1)/CTR/30(a-2)/2007, w.e.f1.1.2007] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ruled, for student exercises would, in our considered view, satisfy that definition. There is an allegation in the pre-assessment notice that the petitioner has not has furnished the break-up of the turnover, of graph, exercise and other notebooks. 18. In the replies filed, the petitioner has categorically confirmed that the notebooks sold by it are either ruled or unruled exercise notebooks only. Thus the allegation that notebooks, other than standard ruled and unruled exercise note books, are sold by petitioners does not appear to be correct as the petitioner has answered the query raised in the pre-assessment notice. 19. Notwithstanding the objection filed and explanation tendered, the impugned assessment orders contain an allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g statute, one has to only look at what is said without any room for intendment. 23. In the present case, the GO clearly uses the term 'exercise notebooks' and there can be no two views on the position that the notebooks manufactured by petitioners, used by students for the purposes of academic exercises, would satisfy that definition. 24. In Maharaja Book Depot v State of Gujarat, [(1979) 1 SCC 295], the Supreme Court considered the interpretation of the term 'paper' in juxtaposition with the term 'exercise book' holding that an exercise book was nothing but a collection of sheets of paper stitched together by a piece of string or pinned together and a substance used for writing. It would therefore, clearly fall w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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