- (1.) THESE are two revision applications under Sections 14 RST Act by the assessee against order dated 8-9-1967 by the Dy Commissioner, Commercial Taxes (Appeals) Ajmer in respect of assessments for the periods 1954-35 and 1955-66 in the case of M/s. Nawal Kishore Printing Press, Ajmer.
(2.) THE only points pressed before me were regarding tax liability in respect of the sale of 'roll lists* supplied the assessee to the Board of Education, and regarding the penalty imposed u/s. 16 (1) (e) of the RST Act, Both the assessing authority and the Dy. Commissioner held the sales of 'roll lists' to be liable to tax. Learned counsel for the applicant argued that the 'roll lists' were "books" and the question of their liability to tax should be considered from that point of view. For the meaning of the word "books" he referred to the meanings given in various dictionaries including the Law Lexicon, published by the Madras Law Journal. According to the dictionary meanings he said, the 'roll lists' would be covered by the term 'books' occurring in the entry at S. No. 10 of the Schedule to the RST Act and would thus be exempt from tax. In the alternative, he said that as the 'roll lists' are supplied on order to the Board of Education only the transaction was one of execution of a work or job contract and not 'sals'. On that basis also, the sums received by the assessee on this account would not be trun over taxable under the RST Act. In this context he cited the Madras High Court judgment in Mckenzies Ltd. , Madras vs. Board of Revenue, Commercial Taxes, Madras (1968 STC XXI 279 ). Regarding the penalty, he said that there was no deliberate concealment of any particulars form returns on the assessee's part nor had he deliberately furnished any inaccurate particulars. The departmental representative argued that the word "book" occurring in the entry at S. No. 10 of the Schedule to the RST Act can not be given the broad meaning urged by the learned counsel for the assessee. It must be given the meaning given to it in common parlance. Regarding the alternative plea for treating the transactions relating to 'roll lists' as being in execution of works contracts, he said that this was never the case of the assessee and he could not be allowed to make out an entirely new case at the stage of revision. He cited the following rulings in support: - (i) Inder Singh vs. The Board of Revenue (1962 RLW 478), (ii) Gopall vs. Laxmi Narain (1962 RLW 667 ). Regarding the penalty, he said, that the Dy. Commissioner had already granted adequate relief to the assessee by setting aside penalty under Section 16 (1) (i), which had also been imposed by the assessing authority. I have considered the matter. It is admitted on both sides that the 'roll lists' are printed and bound (not in hard cover) lists of Examination roll numbers of candidates, containing some blank columns also for filling in various particulars The entry against $. No. 10 of the Schedule (of exampted goods) to the RST Act, reads as follows.- "books, exercise books, slates, slate pencils, and periodical journals" What we have to see is whether the 'roll lists' are 'books' for the purpose of this entry. The meanings given in dictionaries could no doubt be guides as to the meanings of words. The meanings given in the dictionaries, however, cover various alternative meanings, ranging over a wide field. Some of the meanings given under 'book' in Black's Law dictionary (forth Edition), for instance, are (i) An assembly or concourse of ideas expressed in words, (ii) a literary composition which is printed, (iii) A printed composition bound in a volume, (iv) The (largest sub-devisions of a treatise or other literary composition. (v) A bound volume consisting of sheets of paper, not printed, containing manuscript entries, such as a merchant's accounts books, (vi) Minute books of bank, (vii) Papers prepared in the progress of a cause, though entirely written, and not at all in the book form, such as demmror-books, error-books paper-books etc. Similarly, some of the meanings in Chambers's Twentieth Centuary Dictionary of (Revised edition) are: - (i) A collection of sheets of paper, etc. , bound together or made into a roll, either printed, written on or blank, (ii) A large scale litetary composition, (iii) A betting-book, or record of bets made with different people, (iv) A libretto, (v) formal accounts of transactions, as minutes of meetings, records kept of a business. These will indicate the scope of the various meanings which the word 'books' may take in various contexts. The particular meaning relevant to a particular context has, however, to be judged from the nature of that context. The word 'books' occurs in entry 10 of the Schedule to the RST Act alongside the words 'exercise books' 'slates', 'slate pencils' and 'periodical journals'. Surely, such meanings as 'account-books' or 'paper-books' have no relevancy in this context. What is obviously meant is 'books' for study or reading, whether as text books or for general reading for knowledge or pleasure. There can be no other possible meaning in the particular context in which the word occurs. Interpreted in this manner, the word 'books' in entry 10 of the Schedule to the RST Act cannot cover the 'roll lists' to which the question relates. Regarding the alternative plea that the transactions are works contracts, this plea has, as pointed out by the departmental representative been raised for the first time here in arguments. The result is that learned counsel for the assessee could produce nothing in support of the contention and had to rest content with only mentioning the matter and emphasising the point that the roll lists are supplied to one party only. The judgment cited by learned counsel, 1968 STC XXI 279, itself says that the question whether a transaction is a works contract or a sale of goods is a mixed question of fact and law to be decided with reference with terms of the particular contract and that the test is the intention of the parties to be gathered from the entirety of the contract, whether on a fair reading of the contract, the intention appears to be to sell or purchase a finished article or commodity or to treat the transaction as one for labour to be bestowed on an article or commodity, serving as the base. It was clearly for the assessee, if it was his case that this was a works contract, to show that the terms of contract were such as to bring the transaction within the scope of a works contract. This has not been done. On the contrary, the case has all along been that the transaction is a sale of 'books' (exempted under the schedule ). The attempt to raise the works contract plea at this stage and that too without any evidence (terms of contract etc.) to prove the fact must therefore, fail. Regarding the penalty, it is correct, as pointed out by the departmental representative, that the penalty under Section 16 (1 ) (i) fraudulant avoidance or evasion of tax, or such concealment of liability to tax, has already been set aside by the Dy, Commissioner. That the assessee stretched the scope of the exemption provision too far and on that basis did not show full and correct particulars in the returns is, however, amply clear from the assessment orders. Both the lower authorities have come to the finding on the basis of examination of details that there was concealment or deliberate furnishing of inaccurate particulars. I do not find adequate justification, therefore, for me to interfere with the Deputy Commissioner's decision regarding penalty, which, as observed, has already been partially set aside by him. The revision applications are, in consequence rejected. . ;