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    <title>rate on shoes in delhi</title>
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    <description>Taxability under Delhi VAT turns on MRP and marking: footwear with MRP at or below the notified threshold is exempt where the MRP is indelibly marked on the footwear; footwear with MRP above the applicable threshold is taxable under DVAT. The exemption thresholds were lower prior to mid 2012, increased for certain periods, and from 1 April 2013 applied to all types of footwear up to the stated MRP ceiling, subject to the indelible MRP requirement.</description>
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      <description>Taxability under Delhi VAT turns on MRP and marking: footwear with MRP at or below the notified threshold is exempt where the MRP is indelibly marked on the footwear; footwear with MRP above the applicable threshold is taxable under DVAT. The exemption thresholds were lower prior to mid 2012, increased for certain periods, and from 1 April 2013 applied to all types of footwear up to the stated MRP ceiling, subject to the indelible MRP requirement.</description>
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      <law>VAT / Sales Tax</law>
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