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1978 (8) TMI 213 - HC - VAT and Sales TaxExtract: .......y of arms , which would not have been necessary in case khukris did not fall within the category of items comprised in the word arms . The question is answered by saying that khukris are covered by the notification of 1st June, 1963. As none has appeared on behalf of the assessee, there shall be no order as to costs. Reference answered accordingly.
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