https://www.taxtmi.com/caselaws?id=68846 Sports goods such as footballs, cricket balls and hockey balls were held, on ordinary trade and popular understanding, not to be "leather goods" merely because leather was an ingredient. The decisive test for sales tax classification is how the goods are understood in common or market parlance, not their technical composition alone. Industry classification materials supported a clear distinction between leather goods and sports goods, and the absence of a separate entry for sports goods did not justify expanding the leather goods entry. On that basis, the revenue's classification was rejected and the disputed turnover could not be taxed as leather goods. en-us Thu, 07 Aug 1975 00:00:00 +0530 Sat, 02 Apr 2011 10:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68846 Sports goods such as footballs, cricket balls and hockey balls were held, on ordinary trade and popular understanding, not to be "leather goods" merely because leather was an ingredient. The decisive test for sales tax classification is how the goods are understood in common or market parlance, not their technical composition alone. Industry classification materials supported a clear distinction between leather goods and sports goods, and the absence of a separate entry for sports goods did not justify expanding the leather goods entry. On that basis, the revenue's classification was rejected and the disputed turnover could not be taxed as leather goods. Case-Laws Income Tax Thu, 07 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68846