https://www.taxtmi.com/circulars?id=6480 Entitlement to exemption under Notification No. 175/86 requires permanent registration with the Small Scale Industries Directorate; provisional certificates do not suffice. A change of factory premises necessitates fresh registration for the exemption to apply, and assessments should remain provisional until correct registration is produced. The Board has accepted these recommendations and pending cases should be decided accordingly. en-us Wed, 11 Jul 1990 00:00:00 +0530 Fri, 03 Jul 2009 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6480 Entitlement to exemption under Notification No. 175/86 requires permanent registration with the Small Scale Industries Directorate; provisional certificates do not suffice. A change of factory premises necessitates fresh registration for the exemption to apply, and assessments should remain provisional until correct registration is produced. The Board has accepted these recommendations and pending cases should be decided accordingly. Circulars Central Excise Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6480