The respondent architectural firm produced volumes of blueprints and specifications, which it purchased from a third-party duplicator and distributed to contractors.
The Minister of Finance denied a retail sales tax exemption, arguing the volumes were not 'published' to the general public and were not 'solely' for a technical purpose due to the firm's commercial intent.
The Court of Appeal dismissed the Minister's appeal, holding that distribution to a targeted audience satisfies the publication requirement and that the technical purpose is determined by the content of the books, not the producer's commercial intention.
