https://www.taxtmi.com/caselaws?id=75083 Exemption under Notification No. 8/2001-CE turned on whether the factory was located in a rural area. The authorities relied on Section 1-A of the Tamilnadu Urban Land Tax Act, 1966 and a 16-kilometre criterion from the outer limits of Chennai to treat the unit as urban, but the land revenue records described Thelliyar Agaram as a village and no specific Central or State notification classified it as urban. On that basis, the rural-area condition for the exemption was satisfied and the Revenue's urban classification was insufficient to deny relief. en-us Mon, 04 May 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75083 Exemption under Notification No. 8/2001-CE turned on whether the factory was located in a rural area. The authorities relied on Section 1-A of the Tamilnadu Urban Land Tax Act, 1966 and a 16-kilometre criterion from the outer limits of Chennai to treat the unit as urban, but the land revenue records described Thelliyar Agaram as a village and no specific Central or State notification classified it as urban. On that basis, the rural-area condition for the exemption was satisfied and the Revenue's urban classification was insufficient to deny relief. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75083