VAT manual for software not considered a book under VAT Act for pre-1997 period.

The Administrative Court ruled that computer software manuals were not taxable books under the VAT Act for the period prior to 1997. The taxpayer argued that these manuals lacked the literary character required for book status, while the opposing party contended they were standard informational texts. The court decided in favor of the taxpayer, establishing that such technical guides do not qualify as books for VAT exemption purposes during that specific timeframe.