SATISH CHANDRA, J. - (1.) THE assessee is a dealer in sports goods including sports shoes. The distinctive feature of the shoes dealt in by the assessee is that the shoes of some are fitted with spikes while others have studs fitted to the soles. These shoes are exclusively used for sports.
(2.) IN his return for the assessment year 1968-69 under the Central Sales Tax Act the assessee showed a turnover of such shoes at Rs. 76,233 taxable as an unclassified item at 2 per cent. According to him, these shoes were sports goods, and since there was no such specific category, they were taxable as an unclassified item. The Sales Tax Officer did not accept his plea. He held that the turnover of shoes came within the entry "footwear" in the notification dated 1st October, 1965. Since the assessee did not furnish the declaration in C form, this turnover was taxable at 10 per cent. This view was upheld in appeal.
(3.) THE assessee went up in revision. The Judge (Revisions) held that sports shoes were not used as ordinary shoes. They were specifically made and designed for a particular purpose, that is, for sports. On this finding the revision was allowed. At the instance of the Commissioner, the revising authority has submitted this statement of the case for the opinion of this court on the following question of law : "Whether, on the facts and circumstances of the case, 'sports shoes' are included in 'footwear' of item No. 2 of Notification No. ST-7097/X - 1012-1965 dated 1st October, 1965." ;