https://www.taxtmi.com/caselaws?id=156873 Air rifles and air pistols were treated as taxable under the residuary entry rather than the specific entry for arms in the M.P. General Sales Tax Act, 1958. Their classification turned on ordinary commercial understanding, not technical or weapon-based classification, and their primary character was held to be articles of entertainment or sport rather than weapons of offence or defence. Because no licence under the Arms Act, 1959 was required for dealing in them and they were not adapted as arms in the relevant sense, the broader arms entry was held inapplicable and the residuary schedule applied. en-us Thu, 01 Mar 1990 00:00:00 +0530 Wed, 25 Sep 2013 17:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156873 Air rifles and air pistols were treated as taxable under the residuary entry rather than the specific entry for arms in the M.P. General Sales Tax Act, 1958. Their classification turned on ordinary commercial understanding, not technical or weapon-based classification, and their primary character was held to be articles of entertainment or sport rather than weapons of offence or defence. Because no licence under the Arms Act, 1959 was required for dealing in them and they were not adapted as arms in the relevant sense, the broader arms entry was held inapplicable and the residuary schedule applied. Case-Laws VAT and Sales Tax Thu, 01 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156873