1978 (8) TMI 213 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that khukris are covered by the notification dated 1st June, 1963, which includes arms like rifles and pistols. The Sales Tax Officer taxed the turnover of khukris at 10%, considering them as arms. The appeal by the assessee was successful, and the revision by the Commissioner of Sales Tax was dismissed. The Judge referred to a 1971 amendment that excluded khukris from the category of arms, indicating that khukris were originally considered arms. The Court concluded that khukris are indeed covered by the 1963 notification.