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2017 (4) TMI 73 - HC - VAT and Sales TaxClassification of goods - air gun - air pistol - Whether 'air gun' and 'air pistol' are to be taxed under Entry 124 of Schedule-II 'toys including electronic toys', or is to be taxed as 'arms and ammunition' vide Entry 2 of Schedule IV? - Held that: - as dispute regarding the classification was not getting settled, the matter referred to Larger Bench.
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