TMI Blog1975 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 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. Both are cutting instruments. This claim of the assessee was not accepted by the Sales Tax Officer. The Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 who needs a knife can never be given a razor and vice versa. The two are not interchangeable. The notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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