1987 (2) TMI 492

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..... ommissioner 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: ----------------------------------------------------------------------------------- "Sl. No. Description of the .....

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..... r 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 18 relating to arms and ammunitions had no application to sulphur and saltpetre. 2.. In the present case, .....

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..... ose 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] 47 STC 194 has no application to the facts of this case. 3.. In the circumstances, the Tribunal, in our view, .....

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