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Tax Dispute: Authorities Improperly Reclassify 'Sports Shoes' Without Verification; 'Sports Apparel' Remains Under Garments Category, Entry 52.
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....Rate of tax - classification of goods - sales of ‘sports shoes’ and ‘sports apparel’ - The word ‘garments’ in Entry 52 of IV Schedule is of wide import and ‘sports apparel’ would fall under the said entry - When the Department authorities did not make any product verification, they could not have changed the classification of the ‘sports shoes’ from Entry 46 in Schedule IV, which they had been doing for the previous ten years, to the residuary Entry in V Schedule.....