https://www.taxtmi.com/caselaws?id=770663 Gym and fitness equipment, including weight lifting equipment, dumbbells, treadmills, rotators and fit-kit exercisers, were treated as sports goods under Entry-60 of Schedule-IV to the A.P. Value Added Tax Act. The court reasoned that HSN-based classification could not be relied on after repeal of the Government Order that had adopted it, so the goods had to be classified by their own description and use. Weight lifting equipment was linked to the sport of weight lifting, while the remaining items were regarded as equipment used to maintain physical fitness essential for sports persons. On that basis, the concessional-rate assessments based on Schedule-V classification could not stand and were set aside for fresh reassessment. en-us Fri, 09 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770663 Gym and fitness equipment, including weight lifting equipment, dumbbells, treadmills, rotators and fit-kit exercisers, were treated as sports goods under Entry-60 of Schedule-IV to the A.P. Value Added Tax Act. The court reasoned that HSN-based classification could not be relied on after repeal of the Government Order that had adopted it, so the goods had to be classified by their own description and use. Weight lifting equipment was linked to the sport of weight lifting, while the remaining items were regarded as equipment used to maintain physical fitness essential for sports persons. On that basis, the concessional-rate assessments based on Schedule-V classification could not stand and were set aside for fresh reassessment. Case-Laws VAT / Sales Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770663