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of <h1>Airguns and airpistols classified as 'arms and ammunition' under entry 2 Schedule IV, not toys under entry 124</h1> <h3>M/s Target Centre Versus The Commissioner Commercial Tax Lko.</h3> M/s Target Centre Versus The Commissioner Commercial Tax Lko. - 2019 (29) G.S.T.L. 652 (All.) Issues Involved:1. Whether the view taken by the Court in M/s Agarwal Brothers, Faizabad lays down the correct law.2. Whether 'airgun' and 'air pistol' should be treated as items covered by the taxing entry 'arms and ammunition' in Schedule IV or as 'toys including electronic toys' in Schedule II.Detailed Analysis:Issue 1: Correctness of the Law Laid Down in M/s Agarwal Brothers, FaizabadThe Court in M/s Agarwal Brothers, Faizabad held that an airgun is capable of inflicting bodily injuries and thus falls under the category of 'arms and ammunitions' as per a Notification dated 23.03.1971. This judgment was supported by the definition of 'arms' under Section 2(c) of the Arms Act, 1959, which includes articles designed as weapons for offense or defense. The Kerala High Court and Madhya Pradesh High Court disagreed with this view, holding that airguns and pellets do not fall within the ambit of 'arms and ammunition.'Issue 2: Classification of 'Airgun' and 'Air Pistol'The primary contention was whether airguns and air pistols should be taxed under entry 124 'Part A' of Schedule II as 'toys excluding electronic toys' or under entry 2 of Schedule IV as 'arms and ammunitions.' The revision petitioner argued that airguns and air pistols are recreational toys and should be taxed accordingly. In contrast, the Additional Advocate General argued that these items are lethal weapons and should be classified under 'arms and ammunition.'Legal Interpretation and DefinitionsThe Court examined various definitions and literature to determine the nature of airguns and air pistols. The Arms Act, 1959 defines 'arms' as articles designed as weapons for offense or defense, including firearms and other deadly weapons. The Court also reviewed literature indicating that airguns can cause serious injuries, sometimes fatal, and should not be considered toys.Examination of Previous Judgments and LiteratureThe Court reviewed the judgments of different High Courts and relevant literature. The Kerala High Court and Madhya Pradesh High Court had previously held that airguns do not fall under 'arms and ammunition.' However, the Delhi High Court in People for Animals v. Union of India and Ravinder v. State (NCT of Delhi) held that airguns are not mere toys and are subject to the provisions of the Arms Act.ConclusionThe Court concluded that airguns and air pistols are not toys but items capable of causing bodily injuries and potentially fatal harm. They resemble firearms and operate with high-pressure air, making them suitable for inclusion under 'arms and ammunition.' The Court affirmed that the law laid down in M/s Agarwal Brothers, Faizabad is correct and that airguns and air pistols should be classified under entry 2 of Schedule IV as 'arms and ammunition.'Final JudgmentThe Court answered the reference questions by stating that the law in M/s Agarwal Brothers, Faizabad is good law and that airguns and air pistols do not fall under the entry 'toy excluding electronic toys.' They are covered by the taxing entry 'arms and ammunition' in Schedule IV. Consequently, the revision petition was dismissed.
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