Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
SSI exemption - Since the appellant has another factory, which is manufacturing an excisable commodity, its clearances have to be added while considering the exemption notification - HC
SSI exemption - Since the appellant has another factory, which is manufacturing an excisable commodity, its clearances have to be added while considering the exemption notification - HC
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