https://www.taxtmi.com/caselaws?id=163721 For fiscal classification, a commodity must be understood in common parlance and in trade. On that test, a fit kit exerciser was treated as a device for bodily exercise and physical fitness, not as goods ordinarily regarded as indoor or outdoor games or sports equipment. The absence of recreation, amusement, contest, or competition reinforced exclusion from the sports goods entry, so it remained taxable as an unclassified item. A later notification expressly covering physical exercise and fitness equipment was treated as a fresh inclusion, not as a clarification of the earlier entry. en-us Mon, 09 Oct 2006 00:00:00 +0530 Tue, 08 Apr 2014 12:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163721 For fiscal classification, a commodity must be understood in common parlance and in trade. On that test, a fit kit exerciser was treated as a device for bodily exercise and physical fitness, not as goods ordinarily regarded as indoor or outdoor games or sports equipment. The absence of recreation, amusement, contest, or competition reinforced exclusion from the sports goods entry, so it remained taxable as an unclassified item. A later notification expressly covering physical exercise and fitness equipment was treated as a fresh inclusion, not as a clarification of the earlier entry. Case-Laws VAT and Sales Tax Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163721