https://www.taxtmi.com/caselaws?id=370383 Eligibility for Small Scale Industry exemption under Notification No. 8/2003-C.E. turned on whether the unit was located in a rural area, even though another person's brand name was used. The notification defined "rural area" by reference to village records and excluded municipal, cantonment, notified urban and similar local limits. The unit was shown in Bhugaon village, with property tax paid to the Gram Panchayat and the local statutory framework supporting village status outside municipal limits. The reference to the village under the Urban Land Ceiling Act did not override the notification's definition, and Revenue produced no contrary evidence. On that basis, the exemption was available and the demand was not sustainable. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370383 Eligibility for Small Scale Industry exemption under Notification No. 8/2003-C.E. turned on whether the unit was located in a rural area, even though another person's brand name was used. The notification defined "rural area" by reference to village records and excluded municipal, cantonment, notified urban and similar local limits. The unit was shown in Bhugaon village, with property tax paid to the Gram Panchayat and the local statutory framework supporting village status outside municipal limits. The reference to the village under the Urban Land Ceiling Act did not override the notification's definition, and Revenue produced no contrary evidence. On that basis, the exemption was available and the demand was not sustainable. Case-Laws Central Excise Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370383