- (1.) M. C. ARARWAL, J. By this revision petition under section 11 of the U. P. Trade Tax Act, the dealer-revisionist challenges an order dated 3rd August, 1998 passed by the Trade Tax Tribunal, Meerut, whereby 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. By a notification dated September 7, 1981, sports goods were included in, item No. 21 which stands as under : " 21. Goods for indoor or outdoor games or sports, M or I 6 per cent. " except those included in any other notification issued under the Act, toys, swings, jhoolas, medals, cups, trophies and badges. " The assessing officer took the view that a bladder by itself cannot be used for games or sports and, therefore, the bladder was not covered by the said entry and was taxable as unclassified goods. On appeal, the Assistant Commissioner (Judicial) agreed with the contention of the dealer that the rubber bladder fell in the category of die goods specified in item No. 21 and was taxable at the rate specified therein. On Commissioner's appeal, the Tribunal has restored the view taken by the assessing officer.
(3.) THERE is no doubt 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 be used for game and sport. The aforesaid entry has been amended by a subsequent notification dated 31st March, 1990 which stands as under : " 21. Goods for indoor or outdoor games or sports, M or I 4 per cent. " except those included in any other notification issued under the Act but including rubber bladders of various kinds of balls, toys, swing, jhoola, medals, cups, trophies, badges and whistles.;