Govindaswamy Binding Works And Ors. vs The State Of Andhra Pradesh on 2 February, 1971
3. The expression used in the various notifications in this regard have not been uniformly worded and the decision turning on the words used in a particular notification also ranges from a liberality of attitude as seen from the pronouncement of the Andhra Pradesh High Court in the decision in Govindaswamy Binding Works v. State of A. P. [1972] 29 S.T.C. 219, to a very narrow view that has been expressed by the Kerala High Court in the decision in. Swaraj Printers v. State of Kerala [1973] 31 S.T.C. 559. The Andhra Pradesh High Court had to consider the words "all books and periodicals" occurring in a notification and the question was whether account books and note-books would fall under that expression. The Andhra Pradesh High Court held that the expression "book" itself is comprehensive enough to take in all kinds of books and the word "all" will make it abundantly manifest and plain that the notification was issued to cover all cases of sales of books and is not restricted in its application to books of literary material or other kinds of reading material.