COMMERCIAL TAXES OFFICER Vs. MANGAL WORK

JUDGEMENT

(1.) THE only question for decision in this revision is, whether the answer books supplied to the students for writing their answers in the examination are "exercise books" and, therefore, exempt from payment of sales tax under entry No. 10 in the Schedule to the Act, which reads as under : " Books, exercise books, slates, slate pencils and periodical journals. "

(2.) THE Board of Revenue has answered this question in the affirmative and held that the examination answer books are, therefore, exempt from payment of the tax. THE department being aggrieved by the view taken by the Tribunal has come up to this Court by a reference, which is now to be heard and decided as a revision under the newly substituted section 15 of the Act.