STATE OF RAJASTHAN Vs. GARG BOOK CO

JUDGEMENT

(1.) THIS is a revision application against the order of the Deputy Commissioner, Commercial Taxes (Appeals) in which he held that 'roll Registers' being covered by the definition of 'books' are not taxable.

(2.) THE short question for decision before us is whether Roll registers are 'books' within the meaning of sec. 4 of the Rajasthan Sales Tax Act and therefore exempt from taxation under the Act. Sec. 4 of the Rajasthan Sales Tax Act read with the Schedule attached to the Act contains a list of goods exempted from the payment of sales tax. S. N. 10 of the Schedule mentions the following goods which are so exempted : "books, exercise books, Slates, slate pencils and periodical journals. "