https://www.taxtmi.com/caselaws?id=152574 An exemption notification using the phrase "all arms including rifles, revolvers, pistols and ammunition" was construed as inclusive, so the listed items were illustrative rather than exhaustive. The general term "arm" was given its ordinary popular meaning as a weapon used for offence or defence, which encompassed a khukri as a cutting or stabbing weapon akin to a sword. The later amendment excluding khukris from the category of arms was treated as supporting the view that khukris were already covered before the amendment. On that basis, khukris fell within the notification dated 1 June 1963. en-us Wed, 16 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152574 An exemption notification using the phrase "all arms including rifles, revolvers, pistols and ammunition" was construed as inclusive, so the listed items were illustrative rather than exhaustive. The general term "arm" was given its ordinary popular meaning as a weapon used for offence or defence, which encompassed a khukri as a cutting or stabbing weapon akin to a sword. The later amendment excluding khukris from the category of arms was treated as supporting the view that khukris were already covered before the amendment. On that basis, khukris fell within the notification dated 1 June 1963. Case-Laws VAT and Sales Tax Wed, 16 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152574