https://www.taxtmi.com/caselaws?id=159739 Rubber bladders used in footballs were held to fall within the entry for goods for indoor or outdoor games or sports because they were connected with the sporting use of footballs and the entry had to be given its plain scope. The fact that the bladder was not itself directly played with did not exclude it from the sports goods category. A later amendment expressly mentioning rubber bladders was treated as clarificatory, confirming rather than changing the original meaning of the entry. Accordingly, the goods were classifiable as sports goods and not as unclassified goods. en-us Wed, 31 Mar 1999 00:00:00 +0530 Sat, 30 Nov 2013 15:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159739 Rubber bladders used in footballs were held to fall within the entry for goods for indoor or outdoor games or sports because they were connected with the sporting use of footballs and the entry had to be given its plain scope. The fact that the bladder was not itself directly played with did not exclude it from the sports goods category. A later amendment expressly mentioning rubber bladders was treated as clarificatory, confirming rather than changing the original meaning of the entry. Accordingly, the goods were classifiable as sports goods and not as unclassified goods. Case-Laws VAT and Sales Tax Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159739