9911796707
TMI Blog1990 (7) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Karnataka Sales Tax Act, 1957 ("the Act", for short). The assessment period is the year ending 30th June, 1984. The turnover of the petitioner relating to safety fuse during the assessment year was Rs. 97,470.90. The petitioner claimed exemption from payment of tax on the said turnover on the ground that he was a second and subsequent dealer and as safety fuse comes under entry 81-B of the Second Schedule to the Act only 6 per cent tax at single point was leviable and therefore this turnover should be exempted from payment of tax. The assessing authority accepted the plea of the petitioner. But the Deputy Commissioner in exercise of his suo motu revisional jurisdiction under section 21 of the Act, revised the order on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of this contention, the learned counsel relied on the definition of "explosive substance" under the Indian Explosives Act, 1884, which reads: "(d) 'explosive' means gun powder, nitroglycerine, nitroglycol, guncotton, di-nitro-toluene, tri-nitro-toluene, picnic acid, di-nitro-phenol, trinitro-resorcinol (styphnic acid), cyclo-trimethylene-trinitramine, pentaerythritol-tetranitrate, tetryl, nitro-guanidine, lead azide, lead styphynate, fulminate of mercury or any other metal, diazo-di-nitrophenol, coloured fires or any other substance whether a single chemical compound or a mixture of substances, whether solid or liquid or gaseous used or manufactured with a view to produce a practical effect by explosion or pyrotechnic effect; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that persons who use the explosives for blasting could ignite the blasting material through the medium of the fuse remaining at a safe distance from the blasting point in view of its length, to avoid injury to them. But the fact remains that the safety fuse itself does not explode, therefore it is no explosive. In fact, the definition of the words "safety fuse" used in the Explosives Rules expressly state that the safety fuse means a fuse for igniting charges of other explosives which burn and by itself does not explode. It is true that a safety fuse also contains a small quantity of explosive substance but it is only for the limited purpose of taking the fire up to and to the blasting material so as to cause explosion, but the fact remai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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