https://www.taxtmi.com/caselaws?id=150807 The expression "footwear" in the 1 October 1965 notification was construed in its ordinary and popular sense, not a technical or restricted sense. On that approach, it covered the entire class of protective wearing apparel for the feet, including sports shoes as one variety within that class. The absence of any separate classification for sports shoes or different types of shoes meant their use for sport did not exclude them from the generic entry. Sports shoes were therefore included within "footwear" and fell to be taxed under that entry. en-us Fri, 04 Oct 1974 00:00:00 +0530 Thu, 23 May 2013 10:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150807 The expression "footwear" in the 1 October 1965 notification was construed in its ordinary and popular sense, not a technical or restricted sense. On that approach, it covered the entire class of protective wearing apparel for the feet, including sports shoes as one variety within that class. The absence of any separate classification for sports shoes or different types of shoes meant their use for sport did not exclude them from the generic entry. Sports shoes were therefore included within "footwear" and fell to be taxed under that entry. Case-Laws VAT and Sales Tax Fri, 04 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150807