1975 (4) TMI 128

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....11(3) of the U.P. Sales Tax Act. The assessment year involved is 1965-66. The assessee manufactures scissors and razors. The assessee claimed that the turnover of razors was exempt from tax under Notification No. ST-911/X dated 31st March, 1956. That notification exempts from tax quality marked "knives". It was the assessee's contention that there was no difference between a knife and a razor. ....

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....ke vegetables, fruits, meat, etc., and a razor is used for shaving or for cutting hair. A knife is never used for cutting hair. This distinction has been brought about by the dictionary meaning also. The same dictionary defines "razor" as a keen-edged instrument for shaving or cutting hair. Thus the use to which a knife is put is entirely different from the use to which a razor is put. A person wh....