STATE OF RAJASTHAN Vs. LIBERTY SPORTS

JUDGEMENT

(1.) THIS is an application for the revision of the order of the Deputy Commissioner, Excise and Taxation, Jaipur dated 18. 10. 1962 'whereby it was held that the opposite party, a dealer in sports goods, was liable to sales tax at the general rate of 4 percent on the sales of football and volleyball covers. The contention on behalf of the State is that football and volley-ball covers are leather goods taxable at the higher rate of 7 percent as laid down at serial number 44 of Government notification No. F. 5 (8) E & T/60 dated 9. 3. 1960. The entry may be reproduced below for convenient reference: - "44. All kinds of leather goods except foot-wear - 7%. The learned counsel for the opposite party has sought to counter this argument by stating that the assessee sells foot-balls and volley-balls complete with rubber bladders, and that as such what he sells are not leather goods but a different commodity taxable at the general rate of 4 percent. He says that it is not in order to detach foot-ball and volley-ball covers made of leather from the rubber bladders which go into them. In my opinion this argument has no substance. It is common experience that football and volleyball covers, on one hand, and rubber bladders, on the other, are bought and sold as well as paid for as separate entities, A close analogy is that of tyres and tubes of bicycles and automobiles. Like tyres and tubes, football and volleyball covers and rubber bladders are detached and detach able commodities and may even be manufactured by different persons. In this view the assessee is liable to pay sales tax at the rate of 7 percent, as is payable on leather goods, on the sales of foot-ball and volley-ball covers.

(2.) THE application of State for revision is therefore accepted and the order of the learned Deputy Commissioner set aside. As a result the assessment order passed by the Sales Tax Officer, Jaipur, shall stand. .