SWARAJ PRINTERS Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, a printing press under the name and style of M/s. Swaraj Printers at Mattancherry, raises an interesting question whether "the catalogue of sale by auction of products like tea dust, annual report of Indian Chamber of Commerce and annual statements of accounts and a publication called 'Tea Review' printed at the press would come within the ambit of the expression "books meant for reading and reference" occurring in the notification SRO. No. 342 of 1963 dated 31-3-1963 under the Kerala General Sales Tax Act, 1963, hereinafter referred to as the Act.

(2.) The petitioner submitted a gross turnover of Rs. 1,63,100.89 for the year 1964-65 and claimed exemption for a turnover of Rs. 85,795.03 on the strength of the notification mentioned above. The Sale Tax Officer I Circle, Mattancherry, upheld the exemption claimed. In a suo motu revision under S.35 of the Act, the Deputy Commissioner of Agricultural income Tax and Sales Tax, Central Zone, Ernakulam, held that the exemption granted by the assessing authority was irregular and improper and outside the scope of the protection given by the notification above mentioned. He therefore directed the assessing authority to add back this amount to the taxable turnover and to refix the tax liability. The matter was taken before the Sales Tax Appellate Tribunal, Trivandrum. And the Appellate Tribunal held against the assessee on the question of exemption and hence this revision.

(3.) The only question that falls for our consideration in this case is whether catalogues, annual reports of Indian Chamber of Commerce and Annual Statement of Accounts and a publication called "Tea Review' are "books meant for reading and reference".