https://www.taxtmi.com/caselaws?id=154683 Leather football and volleyball covers are covered by the specific notification entry for "all kinds of leather goods except footwear" under the amended Rajasthan sales tax framework. The controlling interpretation, already adopted by a Division Bench, treated that expression as wide enough to include leather sports covers, so the specific entry applied and the residuary entry was not available. On that basis, such goods were taxable at 7 per cent under item No. 39 rather than under the lower-rate residuary category. en-us Mon, 02 Feb 1987 00:00:00 +0530 Mon, 26 Aug 2013 15:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154683 Leather football and volleyball covers are covered by the specific notification entry for "all kinds of leather goods except footwear" under the amended Rajasthan sales tax framework. The controlling interpretation, already adopted by a Division Bench, treated that expression as wide enough to include leather sports covers, so the specific entry applied and the residuary entry was not available. On that basis, such goods were taxable at 7 per cent under item No. 39 rather than under the lower-rate residuary category. Case-Laws VAT and Sales Tax Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154683