https://www.taxtmi.com/caselaws?id=204086 Small scale exemption depended on whether the factory site qualified as a rural area under the notification, which treated a village in land revenue records as rural unless it fell within excluded local bodies or an area notified as urban. The record did not show that the village was covered by any excluded urban category under the relied-upon urban land law. The jurisdictional revenue authority clarified that the village was situated in a rural area, and that competent classification supported the exemption claim. The departmental challenge therefore failed, and the exemption was sustained on the basis of the village's rural revenue classification. en-us Wed, 27 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204086 Small scale exemption depended on whether the factory site qualified as a rural area under the notification, which treated a village in land revenue records as rural unless it fell within excluded local bodies or an area notified as urban. The record did not show that the village was covered by any excluded urban category under the relied-upon urban land law. The jurisdictional revenue authority clarified that the village was situated in a rural area, and that competent classification supported the exemption claim. The departmental challenge therefore failed, and the exemption was sustained on the basis of the village's rural revenue classification. Case-Laws Central Excise Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204086