Interpretation of law

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Please interpret the GTA exemption:

a. goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

b. goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty.

 it that,

a. 'one stop' consignment @ 1500

b. 'multi-stop' consignment @ 750

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Answered for same question dt. 24.12.14


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