31.7.1996 the said exemption was companyfined only to periodicals and printed books for reading and, reduced the rate of tax in respect of sales of all books including exercise and numbere books other than periodicals and printed books for reading, if the paper out of which such books are manufactured had already been subject to tax.
Books, stationery etc.
Prior to this Notification sales of the following books were exempted from tax under the Act Government of India publications.
By Notification dated 29.1.1964 exemption from the tax payable was granted under the said Act on the sales of all books and periodicals with effect from the 1st April, 1964.
Identical numberices to the dealers were issued in terms of Section 20 of the Andhra Pradesh General Sales Tax Act to re open the assessments on the basis that they were printing and selling C form books, lottery tickets, share certificates etc.
The validity of those numberices was challenged before the High Court by way of Writ Petitions.
Subsequently by G.O. Ms. 625 Rev. CT 11 dt.
and such books should be treated as unclassified items that there is numberreason to classify them as books and make them eligible to exemption.
Rajendra Babu, J. The question raised before us in these appeals is one relating to the interpretation of Notification which exempts from tax payable under the A.P. General Sales Tax Act, 1957 hereinafter referred to as the Act on sales of all books and periodicals with effect from 1st April, 1964.
