JUDGMENT TULZAPURKAR, J. It is agreed on all hands that the question raised in this appeal is covered by the decision of this Court in Maharaja Book Depot v. State of Gujarat [1979] 2 SCR 138 and also by the ratio of the decision in Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers [1980] 46 STC 63 (SC); AIR 1980 SC 1227 . The appeal is accordingly allowed with no order as to costs. Appeal allowed.