NAV BHARAT PRAKASHAN Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) By means of these four revisions the assessee has challenged the impugned order dated 18th April, 1987 passed by the Sales Tax Tribunal with regard to the assessment years 1979-80, 1980-81, 1981-82 and 1982-83.

(2.) 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/48-Order 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 view that the publications in dispute are exercise books and as such are taxable at the rate of 6 per cent accordingly. Both the appellate authorities below have agreed with the said view of the assessing authority and have dismissed the appeals filed by the assessee.

(3.) I have heard learned counsel for the assessee. His submission is that the publications in question, which have been sold by the assessee are, in fact, books and not exercise books. For this submission he has placed reliance on a decision of this Court in the case of Commissioner of Sales Tax v. Jawahar Prakashan 1986 UPTC 152 and has tried to urge that in view of the said authority the publications in question are books and the Tribunal is in error in taking a contrary view. I, however, find that in that case earlier the High 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 in question. In the impugned order the Tribunal has on a consideration of the contents of the publications in question, which are Hindi Sulekh Mala, English Writing Exercise books and mathematical drawing book and colour books, etc., recorded the following findings: