TMI Blog2008 (8) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of four per cent for the assessment year 1995-96 excluding the additional tax. The only point mooted in the present revision is whether the sportswears are taxable as sports goods or as ready-made garments. All the three authorities below including the Tribunal did not agree with the dealer-applicant and upheld the levy of the tax on such goods at the rate applicable to the ready-made garments. In the memo of revision the following questions of law have been sought to be raised: A. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in taking the view that the sportswear such as tennis shirts, hockey/football jerseys, cricket playing lowers, T-shirts, pullovers, sports caps, wrist bands, jogging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate. Elaborating the argument he submits that the track shirts, etc., manufactured by the dealer may be used by other persons but it does not mean that they are not goods for indoor or outdoor games or sports. According to him, the special type of garments are made for players of games and sports and as such they are liable to be taxed under the notification dated July 29, 1991. The learned Standing Counsel, on the other hands, supports the impugned orders. Considered the respective submissions of the learned counsel for the parties and perused the record. Attention of the court was invited towards the assessment order wherein the assessing authority has taxed the goods in question treating them as khel kood ke vastron ki bikri . Much ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all kinds of shoes including those which may be used on particular occasions or events. Simply because one variety of shoe is generally sold by a dealer in sports goods, it will not go outside the purview of the entry footwear . Even if it be assumed that since these variety of shoes is used by sportsmen and so are generally kept and sold by dealers in sports goods, yet since there is no specific category called sports goods in any notification, sports shoes would remain footwear and would be taxed as such. The contention of the learned counsel for the dealer is that since there was no other competing entry, the sports shoes were held to be included in the entry footwear . The said argument may be attractive but has got no merit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, 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. In view of the above, I find no merit in the revisions. All the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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