1999 (3) TMI 601

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..... by it allowed the Commissioner s second appeal and held that the rubber bladder used in footballs was taxable as unclassified goods and not as goods for indoor or outdoor games. 2. I have heard Sri M. Manglik, learned counsel for the revisionist and Sri S.D. Singh, learned counsel for the Commissioner-respondent. 3. By a notification dated September 7, 1981, sports goods were included in item .....

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..... ubt that the rubber bladder manufactured and sold by the dealer is used in footballs for inflating the same. Therefore, there can be no doubt that the same is a goods for an outdoor game or sport, i.e., football. Entry No. 21 specifically covers sports goods and its scope cannot be curtailed by resort to fanatical views like the one taken by the assessing officer that the bladder by itself cannot .....

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..... assumed that a football rubber bladder is not a sports goods but since some irrational person like the assessing officer of the assessee took the unreasonable stand, the Government amended the entry only for purposes of clarification. Another clarification that was done in the year 1990 was by clarifying that toys, swing, jhoola, medals, cups, trophies, badges and whistles were included in this en .....

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