TMI Blog1976 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration 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 same" occurring as entry 12 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 particular article falls within the said description given in the statute has to be decided without reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere 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 pistol, yet if it falls within the scope of arms, certainly it will come within the entry. For these reasons, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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