C.T.O. (Int) No. Iv. Enforc. Wing, ... vs Ki-Hi-Tech Secure Print Ltd.

The Supreme Court interpreted the exemption under the A.P. General Sales Tax Act, 1957, regarding the sale of 'all books and periodicals' effective from April 1, 1964. The Court upheld the High Court's decision in Govindswamy Binding Works v. The State of Andhra Pradesh, affirming that 'all books' includes various types of books, not limited to literary works. The Court dismissed the appeals, stating that the interpretation had been established for nearly three decades and the government's subsequent restriction of the exemption to periodicals and reading books was noted.