https://www.taxtmi.com/caselaws?id=157086 Safety fuse, gelatine and detonators used for quarrying, drilling and blasting rocks were held not to fall within entry 18/157 of the Kerala General Sales Tax Act, 1963. The entry, which covers arms such as rifles, revolvers and pistols together with ammunition for those weapons, had to be read in its own statutory context and in its ordinary commercial sense. The broader definition of ammunition in the Arms Act, 1959, including references to fuses and friction tubes, could not be imported into the sales tax entry. As the goods were intended only for quarrying and blasting and not as ammunition for firearms, the assessee succeeded. en-us Tue, 09 Jan 1990 00:00:00 +0530 Mon, 30 Sep 2013 12:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157086 Safety fuse, gelatine and detonators used for quarrying, drilling and blasting rocks were held not to fall within entry 18/157 of the Kerala General Sales Tax Act, 1963. The entry, which covers arms such as rifles, revolvers and pistols together with ammunition for those weapons, had to be read in its own statutory context and in its ordinary commercial sense. The broader definition of ammunition in the Arms Act, 1959, including references to fuses and friction tubes, could not be imported into the sales tax entry. As the goods were intended only for quarrying and blasting and not as ammunition for firearms, the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 09 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157086