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2019 (3) TMI 709 - HC - VAT and Sales TaxClassification of goods - rate of tax - whether “airgun” and “airpistol” are to be taxed under entry 124 “Part A” of Schedule II as “toy excluding electronic toys” or has to be taxed “arms and ammunitions” vide entry 2 of Schedule IV? - Held that:- The airguns or airpistols are not simple toys or a pure sports equipment. These guns though are not firearm but are capable of causing bodily injuries and those in certain circumstances can be fatal too. These guns/pistols are also frequently used for hunting purposes. Looking to the mechanism used in these equipments, Experts have advised cautious use of these articles. In popular sense too, the airguns are not understood as sports equipment but as a gun frequently used for hunting birds and other small animals. True it is, there is no need to have license to possess an airgun but merely, on that count, it cannot be brought out from the term “arms”. There may be several other articles too which are deadly weapon and falls within the definition of “arms” but there is no need to have license to possess those. It would also be appropriate to state that several Experts have also opined to make it mandatory to have a license for keeping airgun/ pistol. The Kerala High Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Versus K. Mohammed [1989 (1) TMI 335 - KERALA HIGH COURT] did not examine complete mechanism of the airgun and just on basis of its capable use in popular sense held that though airgun can cause injury but would not be an item covered under the entry “arms and ammunition”. Being not a toy and being an equipment that can be used to cause a lethal injury, which is also in use for causing bodily injuries and also being required to be used with all necessary caution and also being advised to be used under supervision of Expert and also being having absolute resembles that of firearm and also having a mechanism of spreading the projectiles with force that may cause hurt, the airgun/ airpistol is an arm and, therefore, it is required to be considered as an item under entry 2 Schedule IV appended with the Act, 2008. Revision dismissed.
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