https://www.taxtmi.com/caselaws?id=152861 Airguns were treated as falling within the notification on arms and ammunitions because the term "arms" was read in its ordinary sense to include a weapon capable of causing bodily injury, even if not lethal. In the sales tax issue, exemption entries for cotton fabrics and rayon or artificial silk fabrics were construed strictly and as a whole, including the exclusion clauses. The word "partly" was read with the prescribed composition requirements, so fabrics outside the relevant percentage mix could not claim exemption. On the stated facts, the saris did not satisfy the required cotton or rayon content and were held outside the exempt entries. en-us Wed, 22 Nov 1978 00:00:00 +0530 Fri, 12 Jul 2013 10:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152861 Airguns were treated as falling within the notification on arms and ammunitions because the term "arms" was read in its ordinary sense to include a weapon capable of causing bodily injury, even if not lethal. In the sales tax issue, exemption entries for cotton fabrics and rayon or artificial silk fabrics were construed strictly and as a whole, including the exclusion clauses. The word "partly" was read with the prescribed composition requirements, so fabrics outside the relevant percentage mix could not claim exemption. On the stated facts, the saris did not satisfy the required cotton or rayon content and were held outside the exempt entries. Case-Laws VAT and Sales Tax Wed, 22 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152861