FULL marks to the Fashion and Footwear Federation division of IBEC for showing some nifty footwork of its own on Budget Day. The association's comments were the first to hit The Margin's desk via the trusty fax machine, long before the Minister had even finished his speech. It was happy with the Government's decision not to impose a local sales tax on retail sales to replace water charges as a means of financing local authorities in 1997. The body said it had campaigned vigorously against the local sales tax as `VAT by Stealth'.