Common parlance test excludes air-guns and pellets from "arms" under a taxing entry; Tribunal view affirmed.

An undefined term in a fiscal entry is construed in its common parlance sense, not by an over-technical or dictionary-based meaning. Applying that approach, air-guns and pellets were treated as toy items and not as weapons of offence or defence ordinarily understood in trade, so they did not fall within entry 157 of the Kerala General Sales Tax Act as "arms". A departmental clarification under section 59A was not binding on the quasi-judicial authority. The revision failed and the Tribunal's exclusion of air-guns and pellets from the taxing entry was affirmed.

---

---

Issues: Whether air-guns and pellets fall within entry 157 of the First Schedule to the Kerala General Sales Tax Act, 1963 as "arms".

Analysis: The expression "arms" in a taxing entry, where no statutory definition is provided, must be understood in its common or popular sense and not by resort to an over-technical or purely dictionary-based meaning. The entry refers to weapons of offence or defence as ordinarily understood in trade and common parlance. Air-guns and pellets, treated as toy items and not shown to be dealt with as weapons for fighting or defence, do not answer that description. A person selling such items in ordinary commercial understanding would not be regarded as a dealer in arms. The departmental clarification under section 59A was also not binding on the quasi-judicial authority.

Conclusion: Air-guns and pellets are not "arms" within entry 157, and the assessee was not liable to be taxed under that entry.

Final Conclusion: The revision failed and the Tribunal's view excluding air-guns and pellets from the taxing entry stood affirmed.

Ratio Decidendi: In a fiscal entry, an undefined word must be construed in its common parlance meaning, and articles not ordinarily understood as weapons of offence or defence cannot be treated as "arms" merely because they are capable of causing injury.

---