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.