TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the appellant was entitled to the benefit of Notification No. 80/80-C.E. dated 19-6-1980; (ii) Whether the appellant was entitled to exemption under Notification No. 167/71 dated 11-9-1971 in respect of the goods produced.
Issue (i): Whether the appellant was entitled to the benefit of Notification No. 80/80-C.E. dated 19-6-1980.
Analysis: The Society was registered under the Societies Registration Act, 1860 and had a separate legal identity with its own governing structure, funds, accounts and powers of administration. Mere financial assistance by the Government of India and control through representation on the governing council did not make the Society itself the Government. The exemption under the notification could not be denied on the footing that the appellant was Government.
Conclusion: The appellant was entitled to be treated as a small scale unit for the purpose of Notification No. 80/80-C.E., and the denial of exemption on the ground that it was Government was unsustainable.
Issue (ii): Whether the appellant was entitled to exemption under Notification No. 167/71 dated 11-9-1971 in respect of the goods produced.
Analysis: The notification applied to excisable goods produced in a technical, educational or research institute in the course of training. The records showed that the unit manufactured tools on specifications of various parties on commercial basis and also rendered consultancy and production facilities. The goods were therefore not produced in the course of technical training, and the appellant also failed to establish compliance with the evidentiary requirements of the notification.
Conclusion: The appellant was not entitled to exemption under Notification No. 167/71.
Final Conclusion: The appeal succeeded to the extent that the appellant was held eligible for the small scale exemption, while the claim for exemption as a technical or research institute was rejected.
Ratio Decidendi: A society registered under the Societies Registration Act, 1860 remains a separate juristic person distinct from Government, and an exemption confined to a technical or training institute is unavailable where the goods are manufactured on commercial orders rather than in the course of training.
TaxTMI 
TaxTMI 
