9911796707
Advanced Search 
TMI Blog2020 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Hyderabad ( for short 'the Tribunal'). 2. The respondent in both these Revisions is a registered dealer under the Act and an assessee on the rolls of the Commercial Tax Officer, M.G. Road Circle, Hyderabad. 3. The respondent deals in sports goods including 'sports shoes' and 'sports apparel'. 4. On authorization by the Joint Commissioner (C.T.), Enforcement Wing, Nampally, Hyderabad, the D.C.T.O.-II Enforcement Wing, conducted audit and assessment for the Financial Years 2012-13 and 2013-14 and passed orders in A.O.No.30164 dt.04.08.2015. 5. Likewise, he also conducted audit and assessment for the Financial Year 2014-15 and passed orders in A.O.No.30165 dt.04.08.2015. 6. These orders were challenged by the respondent by filing appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 15. The Assessing Authority, i.e., the D.C.T.O.-II (Enforcement Wing) held that Entry 60 of IV Schedule deals with 'sports goods' and as the said entry excludes apparels and footwear, they would fall under the residuary entry under V Schedule. But, he did not give any reason why 'sports apparel' and 'sports shoes' do not fall in Entry 52 and Entry 46 of Schedule IV which deal with 'Ready-made Garments' and 'Moulded Plastic Footwear and Hawai Chappals and Straps thereof'. 16. The Appellate Deputy Commissioner took a different view that 'sports shoes' with multiple moulds do not come under Entry 46. He also held that 'sports apparel' cannot be equated with 'readymade garments' as they are specialized cloth wear used while playing sports a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking a material change by treating 'sports shoes' as goods falling under residuary V Schedule, but not under Entry 46 of IV Schedule, as treated by them earlier. 19. It also referred to certificates issued by two suppliers of footwear vouching that sports shoes were made of only plastic, which evidence was not rebutted by the Department before the Tribunal. 20. It is also not denied by the Department that advance rulings issued by the Commercial Tax Department which were valid till 19.03.2013 considered 'sports shoes' made of pure plastic under Entry 46 of IV Schedule and were taxed at 5%. 21. The Allahabad High Court in Commissioner of Sales Tax vs. Fateh Chand Mahajan (1975) 36 STC 309 [Allahabad] held that 'sports shoes' are included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry 52 of IV Schedule and that the reasoning given by the Assessing Authority as well as the Appellate Deputy Commissioner that 'sports apparel' do not fall in the said category since they were specialized cloth wear used for being worn while playing sports and they are not only available in the sports outlets but also in store / mall for ready-mades, does not pass muster. We are of the opinion that the word 'garments' in Entry 52 of IV Schedule is of wide import and 'sports apparel' would fall under the said entry and the Tribunal did not commit any error in taking that view. 24. The contention of the Special Government Pleader that the findings of the Tribunal are perverse is hereby rejected as being without any merit. 25. We therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
