1976 (8) TMI 134 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed two tax revision cases related to the classification of "hand grenades" and "bicat strips" under the Tamil Nadu General Sales Tax Act. The Court held that these items fall within the scope of "all arms" as per the Act, regardless of their specific use or classification as rifles, revolvers, or pistols. The Tribunal's decision was upheld, and the petitioners were ordered to pay the costs of the reference.