https://www.taxtmi.com/caselaws?id=396173 The Telangana VAT Appellate Tribunal ruled in favor of a registered dealer concerning the tax liability of 'sports shoes' and 'sports apparel'. The Tribunal held that 'sports shoes' fall under Entry 46 of Schedule IV as 'footwear' and 'sports apparel' are considered 'garments' under Entry 52, subject to a lower tax rate. The State's revisions were dismissed, and no costs were awarded, leading to the closure of related pending petitions. 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 The Telangana VAT Appellate Tribunal ruled in favor of a registered dealer concerning the tax liability of 'sports shoes' and 'sports apparel'. The Tribunal held that 'sports shoes' fall under Entry 46 of Schedule IV as 'footwear' and 'sports apparel' are considered 'garments' under Entry 52, subject to a lower tax rate. The State's revisions were dismissed, and no costs were awarded, leading to the closure of related pending petitions. Case-Laws VAT and Sales Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396173