9911796707
TMI Blog1990 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... "), 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 be taxed accordingly?" 2.. The brief facts are as follows: During the period of assessment, November 12, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 present question has been referred to this Court for decision. 4.. Learned counsel appearing for the Revenue placed rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 Allahabad High Court itself. According to the Oxford English Dictionary, the word "arm" means (i) defensive and offensiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 entertainment which are generally used in fairs and sports. The Kerala High Court has construed a similar entry in the Kerala Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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