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VAT - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

The notification in the present case exempting all kind of ...


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

May 25, 2020

Case Laws     VAT and Sales Tax     HC

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.

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