Exemption for PVC and Rubber Footwear Under Rs. 50: Sale Price Condition Applies for Tax Relief.

The notification in the present case exempting all kind of footwear made of PVC, chappals made of rubber and straps there of the sale price of which does not exceed ₹ 50/- per pair, can never said to be a general exemption, as it is conditioned by specified circumstances. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X