https://www.taxtmi.com/caselaws?id=154976 Fuses exclusively used as detonators in the manufacture or use of arms and ammunition fall within the Kerala General Sales Tax entry for arms or ammunition. Their classification follows their common and functional identity in trade, supported by their restricted sale through licensed ammunition outlets, rather than their superficial similarity to ordinary electrical fuses. Goods ordinarily known as chemicals do not provide a valid analogy where the fuse has no ordinary use outside ammunition. The classification resulted in taxation under the relevant entry, restoration of the assessing authority's assessment, and setting aside of the appellate orders. en-us Thu, 12 Feb 1987 00:00:00 +0530 Fri, 30 Aug 2013 17:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154976 Fuses exclusively used as detonators in the manufacture or use of arms and ammunition fall within the Kerala General Sales Tax entry for arms or ammunition. Their classification follows their common and functional identity in trade, supported by their restricted sale through licensed ammunition outlets, rather than their superficial similarity to ordinary electrical fuses. Goods ordinarily known as chemicals do not provide a valid analogy where the fuse has no ordinary use outside ammunition. The classification resulted in taxation under the relevant entry, restoration of the assessing authority's assessment, and setting aside of the appellate orders. Case-Laws VAT and Sales Tax Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154976