https://www.taxtmi.com/caselaws?id=341103 Air guns and air pistols were considered for fiscal classification under the entry for arms and ammunition versus toys, including electronic toys. In the absence of a statutory definition, the taxing entry had to be construed in its ordinary and common parlance sense. The Court noted conflicting precedents: one view treated air guns as arms because they can cause injury, while another held that an implement is not an arm merely because it can cause injury. The Court concluded that the correctness of the earlier view required reconsideration and referred the questions to a Larger Bench for authoritative determination. en-us Mon, 27 Mar 2017 00:00:00 +0530 Fri, 23 Mar 2018 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341103 Air guns and air pistols were considered for fiscal classification under the entry for arms and ammunition versus toys, including electronic toys. In the absence of a statutory definition, the taxing entry had to be construed in its ordinary and common parlance sense. The Court noted conflicting precedents: one view treated air guns as arms because they can cause injury, while another held that an implement is not an arm merely because it can cause injury. The Court concluded that the correctness of the earlier view required reconsideration and referred the questions to a Larger Bench for authoritative determination. Case-Laws VAT and Sales Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341103