https://www.taxtmi.com/caselaws?id=220362 Factory location was treated as a rural area for purposes of the small scale industry exemption under Notification No. 8/2001-CE because the competent Tahsildar's certificate stated that the site fell in a rural area. The Tribunal accepted that certificate as determinative, noting that the Revenue had not successfully challenged it before the appropriate revenue authorities. It declined to prefer the Revenue's contrary reliance on distance and urban-area classification under the Tamil Nadu Urban Land Tax Act, 1966. The assessee therefore remained entitled to the SSI exemption. en-us Wed, 01 Aug 2012 00:00:00 +0530 Mon, 14 Jan 2013 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220362 Factory location was treated as a rural area for purposes of the small scale industry exemption under Notification No. 8/2001-CE because the competent Tahsildar's certificate stated that the site fell in a rural area. The Tribunal accepted that certificate as determinative, noting that the Revenue had not successfully challenged it before the appropriate revenue authorities. It declined to prefer the Revenue's contrary reliance on distance and urban-area classification under the Tamil Nadu Urban Land Tax Act, 1966. The assessee therefore remained entitled to the SSI exemption. Case-Laws Central Excise Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220362