That is to say, what this court has ruled (or, at least, that's my interpretation) is that what makes a book a cultural product, thus deserving reduced tax (and a lower cost to its consumers), is the paper on which is printed. 
Ndio kusema, kilichoamuliwa na mahakama (au, angalau, hiyo ni tafsiri yangu tu) ni kwamba kinachofanya kitabu kiwe zao la utamaduni, na hivyo kustahili kupata punguzo la kodi (na hiyo maana yake ni punguzo la bei kwa wateja), ni karatasi linalotumiwa kuchapishia kitabu hicho.