https://www.taxtmi.com/caselaws?id=164104 Sportswear such as tennis shirts, jerseys, T-shirts, lowers, pullovers, sports caps, wrist bands, jogging suits and track suits was held to fall within the ready-made garments entry, not the category of goods for indoor or outdoor games or sports. The sports-goods expression was read in a restricted sense as covering articles actually used to play games or sports, such as balls, bats and rackets, rather than garments worn by sportsmen. The competing garments entry was treated as wide enough to include such items, and the absence of a separate sportswear entry supported that classification. en-us Mon, 18 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164104 Sportswear such as tennis shirts, jerseys, T-shirts, lowers, pullovers, sports caps, wrist bands, jogging suits and track suits was held to fall within the ready-made garments entry, not the category of goods for indoor or outdoor games or sports. The sports-goods expression was read in a restricted sense as covering articles actually used to play games or sports, such as balls, bats and rackets, rather than garments worn by sportsmen. The competing garments entry was treated as wide enough to include such items, and the absence of a separate sportswear entry supported that classification. Case-Laws VAT and Sales Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164104