https://www.taxtmi.com/caselaws?id=299006 The Allahabad HC dismissed revisions challenging classification of amusement park equipment under indoor/outdoor games category for taxation purposes. The court held that goods like Striking Car and Bhoot Bungalow provide mere entertainment without requiring skill, competition, or physical/mental development elements essential for games and sports. The HC distinguished between recreational amusement items and genuine sports equipment, ruling that amusement park apparatus lacks competitive elements and fixed rules characteristic of indoor/outdoor games. The tribunal's decision excluding such goods from sports goods notification was upheld, confirming higher tax rates for unclassified amusement equipment. en-us Fri, 20 May 2005 00:00:00 +0530 Thu, 28 May 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299006 The Allahabad HC dismissed revisions challenging classification of amusement park equipment under indoor/outdoor games category for taxation purposes. The court held that goods like Striking Car and Bhoot Bungalow provide mere entertainment without requiring skill, competition, or physical/mental development elements essential for games and sports. The HC distinguished between recreational amusement items and genuine sports equipment, ruling that amusement park apparatus lacks competitive elements and fixed rules characteristic of indoor/outdoor games. The tribunal's decision excluding such goods from sports goods notification was upheld, confirming higher tax rates for unclassified amusement equipment. Case-Laws VAT / Sales Tax Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299006