https://www.taxtmi.com/caselaws?id=159738 Football rubber bladders are treated as sports goods because they form an essential component of the football and are used in its manufacture and use. A sale of such bladders qualifies for exemption under section 5(3) of the Central Sales Tax Act, 1956 when the bladders are actually exported as part of the finished football and constitute the last sale preceding export. The analysis rejects denial of exemption on the ground that the exported goods were not in the same commercial form, and states that the turnover could not be taxed under the State trade tax law. en-us Wed, 31 Mar 1999 00:00:00 +0530 Sat, 30 Nov 2013 14:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159738 Football rubber bladders are treated as sports goods because they form an essential component of the football and are used in its manufacture and use. A sale of such bladders qualifies for exemption under section 5(3) of the Central Sales Tax Act, 1956 when the bladders are actually exported as part of the finished football and constitute the last sale preceding export. The analysis rejects denial of exemption on the ground that the exported goods were not in the same commercial form, and states that the turnover could not be taxed under the State trade tax law. Case-Laws VAT and Sales Tax Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159738