GARG BOOK CO Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) M/s. Garg Book Co. , Jaipur, (hereinafter called "the assessee") sold to the University of Rajasthan and the Board of Secondary Education, Rajasthan, printed roll lists during the assessment printed from 1. 4. 61 to 31. 3. 62 and urged before the Sales Tax Officer that what the assessee sold was "book" and therefore it was exempt from payment of tax under sec. 4 read with entry 10 of the Schedule to the Rajasthan Sales Tax Act, 1954, (hereinafter called "the Act". The Sales Tax Officer negatived the contention. The assessee, however, succeeded before the Appellate Authority, but failed before the Board of Revenue. A request for reference was made to the Board of Revenue, but the Board declined it. The assessee thereafter moved this Court and obtained a direction for the Board of Revenue to refer the following question for answer: - "whether on the facts and in the circumstances of the case, the "roll Registers" of the University of Rajasthan and the Board of Secondary Education, Ajmer, are exempt from payment of sale tax by virtue of sec. 4 read with serial number 10 of the Schedule of the Rajasthan Sales Tax Act ?"

(2.) MR. A. K. Bhandari appearing for the assessee urged that the term "book" having been not statutorily defined it should be given its literal meaning as contained in various dictionaries and when tested on the touchstone what the assessee supplied were books which are exempt from tax. He also submitted that in any event the expression "exercise books" is wide enough to cover the material supplied by the assessee. He places reliance on Webster's 3rd New International Dictionary, Chamber's 20th Century Dictionary, I. T. Commissioner vs. Benoy Kumar (l) ; Bhogilal Chunilal vs. State of Bombay (2) ; Govindaswamy Binding Works vs. The Sate of A. P. (3) ; The State of A. P. vs. Venkateswarlu (4) and K. Venkateraman & Co. vs. Deputy Commercial Tax Officer, Coimbatore (5 ).

(3.) IN Govindaswamy Binding Works vs. State of C. P. (3) the meaning of the word "books" was construed and the learned Judges of the Andhra Pradesh High Court were inclined to give a wider meaning. The case is accordingly of no assistance to us.