https://www.taxtmi.com/caselaws?id=155765 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. en-us Wed, 11 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 15:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155765 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. Case-Laws VAT and Sales Tax Wed, 11 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155765