TARGET CENTRE Vs. COMMISSIONER COMMERCIAL TAX LKO
LAWS(ALL)-2019-3-2
HIGH COURT OF ALLAHABAD
Decided on March 01,2019

Target Centre Appellant
VERSUS
Commissioner Commercial Tax Lko Respondents


Referred Judgements :-

COMMISSIONER OF SALES TAX,UTTAR PRADESH VERSUS M/S MADAN SONS,DEHRADUN REPORTED IN [REFERRED TO]
M/S AGARWAL BROTHERS,FAIZABAD VERSUS COMMISSIONER OF SALES TAX,UTTAR PRADESH REPORTED IN [REFERRED TO]
DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM VS. K MOHAMMED [REFERRED TO]


JUDGEMENT

Govind Mathur, C.J. - (1.)In a sales tax reference, a Single Bench of this Court in M/s Agarwal Brothers, Faizabad Versus Commissioner of Sales Tax, Uttar Pradesh reported in, 1979 UPTC 1076 held that air-gun is capable to inflict bodily injuries, therefore, the same is covered by a Notification dated 23.03.1971 regarding arms and ammunitions.
(2.)The issue as to whether "air-gun" and "air-pistol" 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 came up in the instant sales/trade tax revision before a Single Bench of this Court. The Single Bench while considering the issue noticed in the judgment of this Court in M/s Agarwal Brothers, Faizabad (supra), the definition of term "arms" as prescribed under Section 2(c) of the Arms Act, 1959 (hereinafter referred to as "Act, 1959") and the judgments of Kerala High Court and Madhya Pradesh High Court on the same print.
(3.)The Kerala High Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Versus K. Mohammed reported in, 1989 74 STC 210 while disagreeing the judgment of Allahabad High Court in the case of M/s Agarwal Brothers, Faizabad (supra) arrived at a conclusion that the phrase "arms and ammunition" will not cover air-guns and pellets.


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