R. R. MISRA, J. ( 1 ) BY means of these four revisions the assessee has challenged the impugned order dated 18th april, 1987 passed by the Sales Tax Tribunal with regard to the assessment years 1979-80, 1980-81, 1981-82 and 1982-83. ( 2 ) THE assessee is publisher and sells books. He sold certain materials, in regard to which a dispute arose as to whether they are books or exercise books. Under a Notification No. S. T.-2-5785/x-10 (1)/80-U. P. Act XV/48-Order 81, dated 7th September, 1981 exercise books are taxable at a rate of 6 per cent at the point of sale on manufacture. The Sales Tax Department took the view that the publications in dispute are exercise books and as such are taxable at the rate of 6 per cent accordingly. Both the appellate authorities below have agreed with the said view of the assessing authority and have dismissed the appeals filed by the assessee. ( 3 ) I have heard learned counsel for the assessee. His submission is that the publications in question, which have been sold by the assessee are, in fact, books and not exercise books. For this submission he has placed reliance on a decision of this Court in the case of Commissioner of sales Tax v. Jawahar Prakashan 1986 UPTC 152 and has tried to urge that in view of the said authority the publications in question are books and the Tribunal is in error in taking a contrary view. I, however, find that in that case earlier the High Court had remanded the said case back to the Tribunal and after remand again the Tribunal, after examination of the contents of the publications in question in the case of that publisher, has come to the conclusion that the said publications were books and not exercise books. Therefore, the question turns upon the finding of fact recorded by the Sales Tax Tribunal with regard to the publications in question. In the impugned order the Tribunal has on a consideration of the contents of the publications in question, which are Hindi Sulekh Mala, English Writing Exercise books and mathematical drawing book and colour books, etc. , recorded the following findings: ". . . In the impugned order the Tribunal has on a consideration of the contents of the publications in question, which are Hindi Sulekh Mala, English Writing Exercise books and mathematical drawing book and colour books, etc. , recorded the following findings: ". . . In the instant case of this appellant, it is observed that the printed part is by way of illustration and the printed materials were very little and most of the space has been left for exercise by the students for improving their handwriting or colouring of drawing. As such, it becomes clear that these were exercise books and not the books. . . " ( 4 ) APART from the aforesaid finding of fact recorded by the Sales Tax Tribunal regarding the publications in dispute, I find that in Chambers Twentieth Century Dictionary, New Edition 1970, the word "exercise" has been denned as follows : exercise-putting in practice, exertion of mind; a written school task ;. . . a set of problems; a book for writing school exercises in. . . ( 5 ) IN Websters Third New International Dictionary, the word "exercise" has been stated as follows : exercise-means the act of bringing into play or realising in action; something that is performed or practised in order to develop or improve a specific power of skill. ( 6 ) IT is, therefore, clear that in an exercise book the material part is that the student has to make a mental exercise of the lesson for what he has understood from the book itself. As stated by the tribunal, in the publications in question the printed material is very little and most of the space has been left for exercise by the students for improving their handwriting or colouring of drawings and as such, in my opinion, there is no error of law involved in the impugned order passed by the Sales Tax Tribunal. ( 7 ) NO other point was pressed. ( 8 ) IN the result, all the four revisions fail and are dismissed with one set of costs, which are assessed at Rs. 200 (rupees two hundred ). .