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    <title>Supreme Court Rules Area-Based Exemption Conditions in Notification No. 50/2003-CE Are Mandatory, Not Procedural.</title>
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    <description>Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal of the assessee against the decision of Tribunal.</description>
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      <description>Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal of the assessee against the decision of Tribunal.</description>
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