Tamil Nadu Authority for Clarification and Advance Ruling clarifies that "Moulded Plastic Footwear, Hawai Chappals & Straps" with the registered Brand Name “Paragon” are liable to exemption from VAT if sale price is less than Rs 200 under Entry 30 of Part B of Fourth Schedule to TNVAT Act, 2006 and liable to tax at the rate of 5% if sale price is Rs 200 and more under Entry 84 of Part B of Fourth Schedule to TNVAT Act, 2006

Clarification ACAAR No 03/2015-16 dated July 24 2015
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