When a cubical box is subjected to a horizontal force not at its center of gravity, it experiences both linear acceleration of its center of mass and torque that causes angular acceleration. The torque generated leads to rotation about the center of mass because this point simplifies the analysis of motion, combining translation and rotation effects. While any point can serve as an axis of rotation, using the center of mass avoids complications that arise from mixing translational and rotational motion. The instantaneous axis of rotation can vary, but the center of mass remains the key reference for understanding the overall motion. This explanation aligns with Newton's laws of motion and provides a foundational understanding of the dynamics involved.