https://www.taxtmi.com/caselaws?id=167389 A society registered under the Societies Registration Act, 1860 retained separate juristic identity from Government despite financial support and representation on its governing body, so denial of small scale exemption on the ground that it was Government was unsustainable and the unit qualified under Notification No. 80/80-C.E. By contrast, exemption for goods produced in a technical, educational or research institute applied only where manufacture occurred in the course of training; tools made on commercial orders with consultancy and production facilities did not satisfy that condition, and the evidentiary requirements were also not met, so exemption under Notification No. 167/71 was refused. en-us Fri, 12 Apr 1985 00:00:00 +0530 Thu, 18 Dec 2014 13:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167389 A society registered under the Societies Registration Act, 1860 retained separate juristic identity from Government despite financial support and representation on its governing body, so denial of small scale exemption on the ground that it was Government was unsustainable and the unit qualified under Notification No. 80/80-C.E. By contrast, exemption for goods produced in a technical, educational or research institute applied only where manufacture occurred in the course of training; tools made on commercial orders with consultancy and production facilities did not satisfy that condition, and the evidentiary requirements were also not met, so exemption under Notification No. 167/71 was refused. Case-Laws Central Excise Fri, 12 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167389