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