https://www.taxtmi.com/caselaws?id=154653 A sales tax exemption for footwear made of rubber or plastic was found to be undermined by a condition limiting the benefit to dealers dealing exclusively in such goods. The stated legal point is that a tax exemption condition is invalid where it lacks a reasonable nexus with the object of the exemption and materially defeats the benefit intended for consumers, particularly in villages and small towns where mixed-item shops are common. The text states that this restrictive requirement was arbitrary, the exemption could not be confined in that manner, and the offending word in the notification was struck down so the exemption continued without that limitation. en-us Fri, 26 Jun 1987 00:00:00 +0530 Mon, 26 Aug 2013 11:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154653 A sales tax exemption for footwear made of rubber or plastic was found to be undermined by a condition limiting the benefit to dealers dealing exclusively in such goods. The stated legal point is that a tax exemption condition is invalid where it lacks a reasonable nexus with the object of the exemption and materially defeats the benefit intended for consumers, particularly in villages and small towns where mixed-item shops are common. The text states that this restrictive requirement was arbitrary, the exemption could not be confined in that manner, and the offending word in the notification was struck down so the exemption continued without that limitation. Case-Laws VAT and Sales Tax Fri, 26 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154653