https://www.taxtmi.com/caselaws?id=154055 Leather covers for volleyballs and footballs fell within the expression "leather goods" under the relevant tax notification, because the entry imposed a special rate on all kinds of leather goods except footwear and contained no separate exclusion for sports goods. Their use as sports accessories did not remove them from that category. Accordingly, the court treated the leather composition and the wording of the notification as decisive and applied the special rate rather than the general rate to the covers during the relevant period. en-us Tue, 06 Mar 1984 00:00:00 +0530 Mon, 05 Aug 2013 18:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154055 Leather covers for volleyballs and footballs fell within the expression "leather goods" under the relevant tax notification, because the entry imposed a special rate on all kinds of leather goods except footwear and contained no separate exclusion for sports goods. Their use as sports accessories did not remove them from that category. Accordingly, the court treated the leather composition and the wording of the notification as decisive and applied the special rate rather than the general rate to the covers during the relevant period. Case-Laws VAT and Sales Tax Tue, 06 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154055