https://www.taxtmi.com/caselaws?id=396173 Broad taxing entries under the Telangana Value Added Taxes Act were interpreted in their ordinary commercial sense, and sports shoes were treated as falling within the footwear entry rather than the residuary schedule. The analysis also noted that a long-accepted departmental classification should not be changed without product verification, expert input, or a clear factual basis. On the same approach, sports apparel was treated as covered by the ready-made garments entry rather than the residuary entry. The operative effect is that specific schedule entries prevailed over residuary taxation for both categories of goods. en-us Mon, 16 Dec 2019 00:00:00 +0530 Wed, 19 Aug 2020 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396173 Broad taxing entries under the Telangana Value Added Taxes Act were interpreted in their ordinary commercial sense, and sports shoes were treated as falling within the footwear entry rather than the residuary schedule. The analysis also noted that a long-accepted departmental classification should not be changed without product verification, expert input, or a clear factual basis. On the same approach, sports apparel was treated as covered by the ready-made garments entry rather than the residuary entry. The operative effect is that specific schedule entries prevailed over residuary taxation for both categories of goods. Case-Laws VAT and Sales Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396173