AMBALAL DAMODARDAS Vs. MUNICIPAL COMMITTEE, SAUSAR

JUDGEMENT

(1.) THE point for decision in this revision is whether the school -books imported by the applicant within the limits of the Sausar Municipality are subject to the octroi tax.

(2.) THE relevant portion of the schedule of goods liable to octroi tax in the Municipal Committee Sausar, as per Government Notification No. 1783 -2105 -M -XIII, dated 5 -4 -56, is as follows:

(3.) THE opposite view is that the intention of the schedule -makers should be inferred from the description of other articles made taxable under item 62. In this view "stationery and papers of all kinds" cannot be taken to include school -books.