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2008 (8) TMI 838 - ALLAHABAD HIGH COURTWhether the sportswears are taxable as sports goods or as ready-made garments? Held that:- Even if the wears manufactured by a dealer is used by sportsmen and so far as generally are kept and sold by dealers in sports goods, yet they are garments which possibly cannot be disputed. There being no specific entry of sports wear, the commodities in question have been rightly taxed treating them as garments. The word "garment" is a term of wide sweep and will include all kinds of garments, unless excluded otherwise. The above view finds further support from the fact that the entry relating to the goods for indoor or outdoor games or sports is exclusive and inclusive as well. It excludes items which are included in any other notification issued under the Act and it includes rubber bladders of various kinds of balls, toys, swing, jhoola, medal, cups, trophies, badges and whistles. Both exclusion and inclusion have been provided in the said entry relating to the goods for indoor games or sports. Nothing can be added or subtracted except the one as provided for. If the interpretation as put by the learned counsel for the dealer is accepted there would have no reason to include rubber bladders of various kinds of balls, toys, swing, jhoola, medal, cups, trophies, badges and whistles. These items are connected with games and sports but they themselves are not goods for indoor and outdoor sports or games and that is the reason they have been included by making express provision for them. Revision dismissed.
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