https://www.taxtmi.com/caselaws?id=376688 Airguns and airpistols were held, on common parlance and functional character, not to be "toys excluding electronic toys" under the Uttar Pradesh VAT Act, 2008. In the absence of statutory definitions of "toy", "arms" or "ammunition", the Court applied the ordinary and popular meaning of the goods, considering their mechanism, use and injurious potential, and treated the Arms Act definition only as a limited aid. Because these articles resemble firearms, propel pellets by compressed air and can cause bodily or fatal injury, they fall within the arms-related entry in Schedule IV. The earlier view classifying airguns as arms was affirmed. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 13 Jun 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376688 Airguns and airpistols were held, on common parlance and functional character, not to be "toys excluding electronic toys" under the Uttar Pradesh VAT Act, 2008. In the absence of statutory definitions of "toy", "arms" or "ammunition", the Court applied the ordinary and popular meaning of the goods, considering their mechanism, use and injurious potential, and treated the Arms Act definition only as a limited aid. Because these articles resemble firearms, propel pellets by compressed air and can cause bodily or fatal injury, they fall within the arms-related entry in Schedule IV. The earlier view classifying airguns as arms was affirmed. Case-Laws VAT / Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376688