https://www.taxtmi.com/caselaws?id=156240 Safety fuse was not treated as an "explosive" for sales tax classification under Entry 81-B of the Karnataka Sales Tax Act, 1957. The Court applied common parlance rather than the wider definition in the Indian Explosives Act, 1884, and noted that a safety fuse burns to ignite other explosives but does not itself explode. On that basis, it could not be brought within the entry for blasting gunpowder and other mechanical explosives, and was taxable outside Entry 81-B. en-us Wed, 11 Jul 1990 00:00:00 +0530 Mon, 16 Sep 2013 17:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156240 Safety fuse was not treated as an "explosive" for sales tax classification under Entry 81-B of the Karnataka Sales Tax Act, 1957. The Court applied common parlance rather than the wider definition in the Indian Explosives Act, 1884, and noted that a safety fuse burns to ignite other explosives but does not itself explode. On that basis, it could not be brought within the entry for blasting gunpowder and other mechanical explosives, and was taxable outside Entry 81-B. Case-Laws VAT and Sales Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156240