Sales tax classification of quarrying explosives: safety fuse, gelatine and detonators were held outside the ammunition entry.

Safety fuse, gelatine and detonators used for quarrying, drilling and blasting rocks were held not to fall within entry 18/157 of the Kerala General Sales Tax Act, 1963. The entry, which covers arms such as rifles, revolvers and pistols together with ammunition for those weapons, had to be read in its own statutory context and in its ordinary commercial sense. The broader definition of ammunition in the Arms Act, 1959, including references to fuses and friction tubes, could not be imported into the sales tax entry. As the goods were intended only for quarrying and blasting and not as ammunition for firearms, the assessee succeeded.

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Issues: Whether safety fuse, gelatine and detonators used for quarrying, drilling and blasting rocks fall within entry 18/157 of the First Schedule to the Kerala General Sales Tax Act, 1963.

Analysis: Entry 18/157 covers arms including rifles, revolvers, pistols and ammunitions for the same. The expression must be understood in its own statutory setting and in its ordinary or commercial sense, as previously held in binding decisions on sales tax classification. The inclusive definition of ammunition in the Arms Act, 1959, particularly the reference to fuses and friction tubes, is framed for a different legislative context and cannot be bodily imported into the sales tax entry. The goods in question are meant only for quarrying and blasting and are not ammunition for firearms. The later contrary view was not consistent with the earlier binding authorities and was treated as per incuriam.

Conclusion: The goods do not fall within entry 18/157, and the assessee succeeds.

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