Minutes of the Second Tariff-cum-General Conference of Collectors of North Zone Point No. 18 regarding availability of exemption under Notification No. 175/86 to SSI units who are not permanently registered - Regarding
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Permanent registration requirement for SSI exemption confirmed; provisional certificates and unendorsed address changes do not qualify. Entitlement to exemption under Notification No. 175/86 requires permanent registration with the Small Scale Industries Directorate; provisional ... Summary
Permanent registration requirement for SSI exemption confirmed; provisional certificates and unendorsed address changes do not qualify.
Entitlement to exemption under Notification No. 175/86 requires permanent registration with the Small Scale Industries Directorate; provisional certificates do not suffice. A change of factory premises necessitates fresh registration for the exemption to apply, and assessments should remain provisional until correct registration is produced. The Board has accepted these recommendations and pending cases should be decided accordingly.
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