https://www.taxtmi.com/caselaws?id=154976 Fuses sold in an ammunition shop were held to fall within entry 18 of the Kerala General Sales Tax Act as arms or ammunition because the article was a special fuse used exclusively in connection with the manufacture or use of ammunition and functioned as a detonator. The court treated the classification by its common and functional identity, noting that it was not comparable to ordinary electrical fuses and was not sold in shops without an arms licence. The earlier decision concerning sulphur and saltpetre was distinguished because those goods were ordinarily understood as chemicals, whereas this article was confined to ammunition use. The assessment order was restored. 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 sold in an ammunition shop were held to fall within entry 18 of the Kerala General Sales Tax Act as arms or ammunition because the article was a special fuse used exclusively in connection with the manufacture or use of ammunition and functioned as a detonator. The court treated the classification by its common and functional identity, noting that it was not comparable to ordinary electrical fuses and was not sold in shops without an arms licence. The earlier decision concerning sulphur and saltpetre was distinguished because those goods were ordinarily understood as chemicals, whereas this article was confined to ammunition use. The assessment order was restored. Case-Laws VAT and Sales Tax Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154976