JUDGMENT D. M. DHARMADHIKARI, J. - This is a reference under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), referring the following question for decision of this Court : "Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that the air rifles and air pistols are covered by Schedule II, Part VI of the M.P. General Sales Tax Act, 1958, and to be taxed accordingly ?" 2. The brief facts are as follows : During the period of assessment, November 12, 1977 to October 31, 1978, the non-applicant was assessed to tax on air rifles and air pistols at the rate of 15 per cent under entry 8 of Schedule II, Part II of the Act. Entry 8 of Schedule II, Part II of the Act is as under : "All arms including rifles, revolvers and pistols and ammunition for the same." 3. The assessee appealed against the order of the assessing authority to the Appellate Deputy Commissioner contending that air rifles and air pistols are not arms and ammunitions and, therefore, they should be subjected to tax at 10 per cent under the residuary entry, i.e., Part VI of Schedule II of the Act. The appellate authority rejected the contention of the assessee and upheld the assessment at 15 per cent under entry 8, Schedule II, Part II of the Act. The Tribunal, however, held in favour of the assessee that air rifles and air pistols are in the nature of toys and they are used mainly for entertainment sports and are, therefore, liable to be taxed only in the residuary entry contained in Schedule II, Part VI of the Act. It is on these facts that the present question has been referred to this Court for decision. 4. Learned counsel appearing for the Revenue placed reliance on the two decisions of the Allahabad High Court reported in [1979] 43 STC 207 (Commissioner of Sales Tax v. Madan Sons) and [1980] 45 STC 318 (Agarwal Brothers v. Commissioner of Sales Tax). Both these decisions of the Allahabad High Court are decisions rendered by a single Judge of that Court. 5. Both these decisions of the Allahabad High Court are decisions rendered by a single Judge of that Court. 5. Our attention has also been invited to a Division Bench decision of the Kerala High Court reported in [1989] 74 STC 210 (Deputy Commissioner of Sales Tax v. K. Mohammed) which takes the view in favour of the assessee in holding that air guns and air rifles cannot be understood as arms in common parlance as they are not weapons of either offence or defence. 6. Having heard learned counsel for the Revenue and having gone through the decided cases on the subject, we are of the opinion that the reference deserves to be answered in favour of the assessee and the decision of the Kerala High Court is a reasonable view which deserves to be accepted. The word "arm" is not a term of art and has to be understood in its popular sense as has been rightly observed by the Allahabad High Court itself. According to the Oxford English Dictionary, the word "arm" means (i) defensive and offensive outfit for war; things used in fighting; (ii) instrument of offence used in war, weapons. In common parlance also, the meaning of the word "arm" is understood in the same sense. Even if we take definition of "arm" in the Arms Act, 1959, contained in section 2(c), air rifles and air pistols are not articles designed or adapted as weapons for offence or defence. Section 2(c) of the Arms Act may be quoted : "2(c). 'arms' means articles of any description designed or adapted as weapons for offence or defence, and includes firearms, sharp-edged and other deadly weapons and parts of, and machinery for manufacturing arms, but does not include articles designed solely for domestic or agricultural uses such as a lathi or an ordinary walking stick and weapons incapable of being used otherwise than as toys or of being converted into serviceable weapons." 7. It is also not in dispute that for dealing in air rifles and air pistols, no licence under the Arms Act is required. In common parlance, air rifles and air guns are understood as articles or things of entertainment which are generally used in fairs and sports. It is also not in dispute that for dealing in air rifles and air pistols, no licence under the Arms Act is required. In common parlance, air rifles and air guns are understood as articles or things of entertainment which are generally used in fairs and sports. The Kerala High Court has construed a similar entry in the Kerala Act and held as under : "The purpose for which the implement is primarily intended is the criterion to determine whether the implement in question is arms or not. Air guns which are not adapted for use with explosive substance and which have been classified as toys, will not come within the meaning of arms." We are in respectful agreement with the view taken by the Kerala High Court in the decision supra. 8. Consequently, the question referred to is answered in the affirmative in favour of the assessee and against the Revenue. In view of the fair attitude of the learned counsel for the Revenue, especially in the absence of anyone representing the dealer-non-applicant, there shall be no order as to costs. Reference answered in the affirmative.