TaxTMI 
TaxTMI 
2008 (8) TMI 838
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....sion No. 1047 of 2000 relevant to the assessment year 1994-95 (Central). The applicant, a private limited company, is carrying on business in sports goods. It also manufactures sports wears such as tennis shirts, hockey/football jerseys, cricket-playing lowers, T-shirts, pullovers, sports caps, wrist bands, jogging suits, tract suits, etc. It claimed that these goods are taxable under the U.P. Trade Tax Act, 1948 as sports goods at the rate of three per cent for the years 1992-93 to 1994-95 (up to September 30, 1994), at the rate of two per cent for the assessment year 1994-95 (for the remaining period) and 1995-96, excluding the additional tax. The assessing officer treated these items as ready-made garments and taxed them at the rate o....
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...., 1991. (Gazette dt. 29.07.1991) 4. All kinds of ready-made garments (except woollen garments) including ties, bows, mosquito-nets, unfilled razais, lihafs or pillow covers. 21. Goods for indoor or outdoor games or sports, except those included in any other notification issued under the Act but including rubber bladders of various kinds of balls, toys, swing, jhoola, medal, cups, trophies, badges and whistles. Shri Kunwar Saxena, the learned counsel for the applicant, submits that various items manufactured by the dealer-applicant even if regarded as ready-made garments but since there is a specific entry relating to the "goods for indoor or outdoor games or sports", these items should be taxed under the specific entry at a lesser ....
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....d at first sight it may appear that sports wears is also included therein, but when the subsequent part of the entry is also taken into consideration, the word "good" will draw its colour from the words "rubber bladders of various kinds of balls . . ." This would show the intention of the Legislature to provide conventional meaning to words "goods for sports and games"-a restricted meaning. The Tribunal has relied upon the Division Bench decision in Commissioner of Sales Tax v. Fateh Chand Mahajan [1975] 36 STC 309 (All). In this case, the entry was of "footwear". A question arose as to whether sports shoes are liable to be taxed as footwear or as unclassified item? This court held that footwear is a term of very wide sweep. It includes ....
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.... in the above case even if the wears manufactured by a dealer is used by sportsmen and so far as generally are kept and sold by dealers in sports goods, yet they are garments which possibly cannot be disputed. There being no specific entry of sports wear, the commodities in question have been rightly taxed treating them as garments. The word "garment" is a term of wide sweep and will include all kinds of garments, unless excluded otherwise. The above view finds further support from the fact that the entry relating to the goods for indoor or outdoor games or sports is exclusive and inclusive as well. It excludes items which are included in any other notification issued under the Act and it includes rubber bladders of various kinds of ball....