1975 (4) TMI 128 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that razors are not considered knives under Notification No. ST-911/X dated 31st March, 1956, and therefore their turnover is not tax exempt. The court based its decision on the distinction in common usage and commercial sense between knives and razors. The Judge (Revisions) had accepted the assessee's claim, but the High Court disagreed. No costs were awarded as the assessee did not appear in court.