1987 (2) TMI 492 - HC - VAT and Sales Tax

Summary

The Kerala High Court reversed the Tribunal's decision regarding the classification of fuses sold in an ammunition shop under the Kerala General Sales Tax Act. The Court held that fuses are considered ammunition, based on their use in connection with arms and ammunition, and are not to be confused with common electrical fuses. The Court set aside the Tribunal's decision and restored the Sales Tax Officer's order.