https://www.taxtmi.com/caselaws?id=792453 Amusement rides, swings and jhoola manufactured for amusement parks were held not to fall within Entry No. 32 treating goods as indoor or outdoor games or sports. Applying the popular or commercial sense of the notification, the court noted that such goods ordinarily involve fixed rules, skill, competition, or development of mental or physical faculties, whereas amusement equipment is meant for recreation and entertainment. The earlier precedent on amusement park apparatus was followed. The result was denial of the concessional rate of tax and application of the higher rate for unclassified goods. en-us Mon, 18 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792453 Amusement rides, swings and jhoola manufactured for amusement parks were held not to fall within Entry No. 32 treating goods as indoor or outdoor games or sports. Applying the popular or commercial sense of the notification, the court noted that such goods ordinarily involve fixed rules, skill, competition, or development of mental or physical faculties, whereas amusement equipment is meant for recreation and entertainment. The earlier precedent on amusement park apparatus was followed. The result was denial of the concessional rate of tax and application of the higher rate for unclassified goods. Case-Laws VAT / Sales Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792453