TaxTMI 
TaxTMI 
2026 (5) TMI 1656
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....s?" 3. Learned counsel for the revisionist submits that the revisionist is engaged in the business of purchase and sale of amusement rides. For assessment and dispute, the books of account was accepted by the Assessing Authority while framing the assessment order but levied tax at the rate of 10% on rides and swings instead of 2%, treating the same as unclassified items against which the first appeal was filed but the same was dismissed. Thereafter, second appeal was filed which was also dismissed. Hence, the present revision. 4. Learned counsel for the further revisionist submits that under the Notification No. KA. Ni. -2- 306/XI-9(113)/99 - U.P. Act - 15-48 - Order - (8) - 2000, dated 29.01.2001, Serial No. 32 refers the entry as 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, swings, jhoola, medals, cups, trophies, badges, whistles gut string rackets, grips for rackets, bats, ball kits (rubber, synthetic foam), cricket helmet and face grill, safety head guards, carom powder, chess games, stop clock, stop and go watch, score book and score sheet of....
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....956 (Act No. 74 of 1956), read with Section 21 of the General Clauses Act, 1897 (Act No. X of 1897), the Governor is pleased to rescind with effect from September 15/1966, Government notification No. St-11-8454/X- 11(2)-75 dated, October 1,1975. 2- Under Sub-section (5) of the said Section 8, the Governor is further pleased to direct that, with [effect from September 15, 1986, the tax payable under the said Act of 1956 by any dealer registered under Section 7 there of and having his place of business in Utter Pradesh, in respect of the sale by him in the goods mentioned in column 2 of the List below shall be calculated at the rate mentioned against each in column 3 of the said List. Sl. No. Description of Goods Rate of Tax 1. 2. 3. 1. ... ... ... ... 2. ... ... ... ... 3. ... ... ... ... 4% 9-Goods for indoor or outdoor games or Sports, except those included in any other Notification issued; under the Act, toys, swing, Jhoota, medals, cups, trophies, badges and whistles." 5. Under the aforesaid notification the goods for indoor or outdoor games or sports have been made liable ....
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....shi Natho Arora 1985 UPTC 374. 10. The learned standing counsel on the other hand submitted that the words "indoor or outdoor games of sports" are conceptually different from the items being manufactured and sold by the dealer applicant. The dictionary meanings of words 'games and sports' being very wide, a restricted meaning should be assigned to them. In common parlance Toy Trains, Bhoot Bungalow etc., are not treated either as indoor games or outdoor games. Elaborating the argument, it was' submitted that applying the established principles of interpretation of Entry of taxing Statute, the dictionary or scientific meaning of a word is not to be universally applied. 11. To find out appropriate solution of the controversy in hand it is proper to look into the principles of, interpretation; of Entries. The settled: principle is that the items in the taxing Statute muse be construed in the sense in which they are sold by the dealer and purchased by the customers. The operation of a notification has to be adjudged not by the object which the rule making authority had in mind but by the words which it has employed to effectuate the legislative intent (See....
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.... but. to their popular meaning, meaning attached by those dealing in them, that is to say, to their commercial sense. The same view has been reiterated by the Apex Court in the case of South Bihar Sugar Mills Limited v. Union of India AIR 1968 S.C. 922 and Dunlop India Ltd. v. Union of Indian 1977 S.C. 597. 14. The indoor and outdoor game, in their popular meaning comprises such games, or sports which develops mental or physical skill off a human being. A game especially one involving bodily exercises is covered within the meaning of word "sports" as defined in the Chamber's dictionary. To my mind games and sports are qualified by the words indoor and outdoor. In common parlance the indoor and outdoor games and sports conceptually require skill in which fixed rules are followed to win against an opponent. The element of skill and development of physical or mental faculty of a human being is the principle behind indoor and outdoor games and sports. Such activity with goods which provide mere amusement or entertainment will not fall in the category of indoor and outdoor games or sports. The goods manufactured by the applicant such as Striking Car, Bhoot Bungalow etc. pro....