https://www.taxtmi.com/caselaws?id=157231 Turnover tax treatment of footwear sold at Rs. 15 or less per pair was examined under the Bengal Finance (Sales Tax) Act and Rules. The text states that rule 3(97) was a sales tax exemption of a conditional kind tied to price, not a general exemption for turnover-tax purposes under section 6B(2)(e), and that rule 3(2A) did not extend deduction or exemption to such sales under section 6B(2)(g). It also notes that the retrospective deletion of section 6B(2)(e) by the 1987 amendment was treated as clarificatory and valid. Constitutional objections under articles 301, 304(b), and 19(1)(g) were rejected because a tax or withdrawal of exemption was not, by itself, a direct trade barrier or confiscatory burden. en-us Fri, 20 Mar 1992 00:00:00 +0530 Tue, 01 Oct 2013 18:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157231 Turnover tax treatment of footwear sold at Rs. 15 or less per pair was examined under the Bengal Finance (Sales Tax) Act and Rules. The text states that rule 3(97) was a sales tax exemption of a conditional kind tied to price, not a general exemption for turnover-tax purposes under section 6B(2)(e), and that rule 3(2A) did not extend deduction or exemption to such sales under section 6B(2)(g). It also notes that the retrospective deletion of section 6B(2)(e) by the 1987 amendment was treated as clarificatory and valid. Constitutional objections under articles 301, 304(b), and 19(1)(g) were rejected because a tax or withdrawal of exemption was not, by itself, a direct trade barrier or confiscatory burden. Case-Laws VAT and Sales Tax Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157231