Dismissing the appeal of the revenue the Court held that preparation  , printing  publication and distribution of school text books as well as to supply or otherwise being text books note books and other books and literature on all subjects indifferent languages and to make them available at reasonable price before commencement of the academic session , is considered as educational purposes and entitle to registration . Relied on   Assam Text Book Production and Publication Corporation Ltd v. CIT (2009) 319 ITR 317 (SC)  (AY. 2007-08)