GOVINDASWAMY BINDING WORKS PULIPATIVARY STREET VIJAYAWADA Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-1971-2-26
HIGH COURT OF ANDHRA PRADESH
Decided on February 02,1971

GOVINDASWAMY BINDING WORKS, PULIPATIVARY STREET, YIJAYAWADA-1 Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

Obul Reddi, J. - (1.) These four Tax Revision Cases may conveniently be disposed of by a common order, as the only question involved relates to the interpretation of the words "all books and periodicals" which Were exempted from payment of tax With effect from 1st April, 1964, under a notification issued by the Government in exercise of the powers conferred upon it by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957, (hereinafter referred to as 'the Act').
(2.) It is not necessary for the disposal of these petitions to state the facts in each of the cases, as the facts in all the revision cases are similar and it would be sufficient if the facts in T.R.C. No. 38 of 1968 are set out. The petitioner, like the other petitioners in the other revision cases, is a dealer in account-books, note-books, etc. His turnover relating to sales of these books was Rs. 1,94,731-52 and he sought exemption for the entire turnover, relying upon the notification in G.O.Ms. No. 133, Revenue, dated 29th January, 1964, issued under section 9 (1) of the Act. His claim for exemption, as also the claim for exemption by the other petitioners, was rejected by the assessing authority, on appeal by the Assistant Commissioner and on further appeal by the Sales Tax Appellate Tribunal, with the result the petitioners have filed these petitions under section 22 (1) of the Act.
(3.) Mr. Anantha Babu, the learned Counsel appearing for the petitioners contended that the authorities below have failed to construe the words "all books and periodicals" occurring in the notification by not giving them the ordinary meaning as popularly understood which, takes in books of the kind sold by the petitioners and any other interpretation given or construction to be put on the words would not only defeat the intention of the Government in granting exemption but would also result in the Court substituting its own meaning to what the words actually convey or mean. To appreciate the point raised by the learned Counsel we may first refer to the notification which is as follows:- "(G.O.Ms. No. 133, Revenue, dated 29th January, 1964). In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act IV of 1957), theGovernor of Andhra Pradesh hereby exempts from the tax payable under the said Act the sales of all books and periodicals with effect from the 1st April, 1964".;


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