The local body tax provide the provision full or partial exemption in following cases or subjects to prescribed conditions mentioned below: 1) the products or the goods brought under the boundaries of the city bu or on behalf of the state government or central government, belonging to such government and meant for public purpose and not used or even intended for the use of profit making. 2) Goods and product exported out of India. 3) Products an goods rejected by the purchaser, within six month of the export of the product from the local area. 4) Products and goods received for job works.
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Exemptions in determining local body tax
