1976 (8) TMI 134

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.... the order of the Sales Tax Appellate Tribunal lie within a very narrow compass. The only question for consideration is whether the "hand grenades" and "bicat strips" manufactured and supplied by the petitioners to the defence department for being used in the training of the Army personnel come within the scope of the expression "all arms including rifles, revolvers, pistols and ammunition for the....

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....forward two contentions. One as an arm must be a weapon of offence or defence; in the present case the two articles in question, being used only for training purposes, cannot be said to be a weapon of offence or defence. We are unable to accept this argument. When an article is referred to in a statute by its generally known name and not with reference to its use, then the question whether a parti....

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....e neither rifles, revolvers nor pistols and, therefore, they will not come into the scope of entry 12. Here again, we are unable to appreciate the argument. The entry having opened with the general expression "all arms" merely by way of illustration uses the inclusive portion by reference to rifles, revolvers and pistols. Therefore, even if a particular article is not a rifle or revolver or pis....