Wealth Tax-Scope of Sec.5(1)(viii).

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..... ation with the Ministry of law the question whether fans, refrigerators, air-conditions, geysers and desert coolers etc. are exempt u/s.5(1)(viii) of the W.T. Act. 2. The board is advised that whethe .....

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..... r-conditioners, geysers and desert coolers and even other fixtures which may not necessarily be moved from place to place and room to room by hand come within the ambit of section 5(1)(viii) of the W. .....

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