1987 (2) TMI 492

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....etitioner. It challenges the order of the Tribunal confirming the order of the Appellate Assistant Commissioner whereby he reversed the order of the Sales Tax Officer. The Sales Tax Officer held that fuses sold by the assessee in his ammunition shop fell under entry 18 of the First Schedule to the Kerala General Sales Tax Act, 1963. The entry as it stood at the relevant time read: -------------....

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....t the ingredients of ammunition, those articles were not understood in common parlance as ammunition. Sulphur and saltpetre are chemicals generally used for the manufacture of medicine fertiliser, and the like, although they are also used in the manufacture of ammunition. These articles are generally available in medical or general shops. Going by their popular meaning, this Court held that entry ....

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....her viewed in the technical sense, as defined under the Arms Act, or in the popular sense, as understood by those dealing in the goods, or according to the dictionary meaning, and on the admitted facts, the "fuse" sold by the assessee is nothing short of a component in the manufacture or use of arms and ammunition. The decision of this Court in Sales Tax Officer v. P.K. Navi O.S. Chandran [1981] 4....