https://www.taxtmi.com/caselaws?id=151277 A taxing entry using the expression "all arms" was interpreted broadly to include hand grenades and bicat strips supplied for army training, because classification turns on the ordinary meaning and character of the goods rather than the purchaser's particular use. The inclusive reference to rifles, revolvers and pistols was treated as illustrative, not exhaustive, so the entry was not limited to those weapons alone. On that basis, the goods were held to fall within entry 12 of the First Schedule to the Tamil Nadu General Sales Tax Act for the applicable tax rate under section 8(2A) of the Central Sales Tax Act. en-us Thu, 05 Aug 1976 00:00:00 +0530 Mon, 03 Jun 2013 15:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151277 A taxing entry using the expression "all arms" was interpreted broadly to include hand grenades and bicat strips supplied for army training, because classification turns on the ordinary meaning and character of the goods rather than the purchaser's particular use. The inclusive reference to rifles, revolvers and pistols was treated as illustrative, not exhaustive, so the entry was not limited to those weapons alone. On that basis, the goods were held to fall within entry 12 of the First Schedule to the Tamil Nadu General Sales Tax Act for the applicable tax rate under section 8(2A) of the Central Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 05 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151277