1990 (3) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a reference under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), referring the following question for decision of this Court: "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that the air rifles and air pistols are covered by Schedule II, Part VI of the M.P. General Sales Tax Act, 1958, and to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e and upheld the assessment at 15 per cent under entry 8, Schedule II, Part II of the Act. The Tribunal, however, held in favour of the assessee that air rifles and air pistols are in the nature of toys and they are used mainly for entertainment sports and are, therefore, liable to be taxed only in the residuary entry contained in Schedule II, Part VI of the Act. It is on these facts that the pres....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... heard learned counsel for the Revenue and having gone through the decided cases on the subject, we are of the opinion that the reference deserves to be answered in favour of the assessee and the decision of the Kerala High Court is a reasonable view which deserves to be accepted. The word "arm" is not a term of art and has to be understood in its popular sense as has been rightly observed by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....estic or agricultural uses such as a lathi or an ordinary walking stick and weapons incapable of being used otherwise than as toys or of being converted into serviceable weapons." 7.. It is also not in dispute that for dealing in air rifles and air pistols, no licence under the Arms Act is required. In common parlance, air rifles and air guns are understood as articles or things of entertainmen....