https://www.taxtmi.com/caselaws?id=148591 Hand-made footwear exemption under the sales tax law applied only where every statutory condition was met, including that the goods were sold by the manufacturer or a qualifying family member at or below the prescribed price. A dealer who purchased the footwear from manufacturers and resold it could not claim the exemption, so the resale remained taxable. Sales tax separately collected from purchasers also formed part of the sale consideration under the definition of taxable turnover, because the statute did not exclude that component from the sale price. The reference was answered in favour of the revenue and against the assessee. en-us Tue, 02 May 1967 00:00:00 +0530 Tue, 30 Apr 2013 16:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148591 Hand-made footwear exemption under the sales tax law applied only where every statutory condition was met, including that the goods were sold by the manufacturer or a qualifying family member at or below the prescribed price. A dealer who purchased the footwear from manufacturers and resold it could not claim the exemption, so the resale remained taxable. Sales tax separately collected from purchasers also formed part of the sale consideration under the definition of taxable turnover, because the statute did not exclude that component from the sale price. The reference was answered in favour of the revenue and against the assessee. Case-Laws VAT and Sales Tax Tue, 02 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148591