Exemption eligibility narrowed to manufacturers operating in factories not registered under the Industries (Development and Regulations) Act, excluding registered units. The amendment replaces clause (b) of the proviso in paragraph 4 to restrict the exemption to manufacturers who manufacture specified goods in a factory that is not registered with the Directorate General of Technical Development in the Ministry of Industry under the Industries (Development and Regulations) Act, thereby excluding factories that are so registered from the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption eligibility narrowed to manufacturers operating in factories not registered under the Industries (Development and Regulations) Act, excluding registered units.
The amendment replaces clause (b) of the proviso in paragraph 4 to restrict the exemption to manufacturers who manufacture specified goods in a factory that is not registered with the Directorate General of Technical Development in the Ministry of Industry under the Industries (Development and Regulations) Act, thereby excluding factories that are so registered from the exemption.
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