Standard Fire Works Industries vs State Of Tamil Nadu on 5 August, 1976
Having regard to the facts of this case, we are unable to accept this contention. Even though the agreement entered into between the parties describes the goods as "approved firewood", still the specifications for the supply of the goods clearly indicate that neither party intended that the goods should be sold or bought only as firewood. In view of this, we are not able to accept the contention of the learned counsel for the petitioner. However, the learned counsel for the petitioner relied on a decision of this Court in Standard Fire Works Industries v. State of Tamil Nadu [1977] 40 S.T.C. 403. That case dealt with an entirely different set of facts. In that case, "hand grenades" and "bicat strips" were sold by the petitioner therein to the Government of India, Civil Armaments Division, to be used in the training of army personnel. The question that came to be considered was whether those "hand grenades" and "bicat strips" came within the definition of the term "all arms including rifles, revolvers, pistols and ammunition for the same". While holding that the expression "all arms" found in the entry was capable of taking in the "hand grenades" and "bicat strips" sold by the petitioner therein to the Government of India, Civil Armaments Division, to be used in the training of army personnel, this Court pointed out :