https://www.taxtmi.com/caselaws?id=43293 A statutory Board may be "State" under Article 12, but that status does not by itself make it a department of the State Government for the purpose of a fiscal exemption notification. The exemption under Notification No. 57/75-C.E. applied only to goods manufactured by a factory belonging to a State Government for the specified public purpose, and the Board did not fall within that description. The exemption claim therefore failed. The impugned demand orders were quashed, however, and the question of liability based on manufacture was remitted for fresh decision. en-us Tue, 12 Mar 1991 00:00:00 +0530 Thu, 17 Jun 2010 11:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43293 A statutory Board may be "State" under Article 12, but that status does not by itself make it a department of the State Government for the purpose of a fiscal exemption notification. The exemption under Notification No. 57/75-C.E. applied only to goods manufactured by a factory belonging to a State Government for the specified public purpose, and the Board did not fall within that description. The exemption claim therefore failed. The impugned demand orders were quashed, however, and the question of liability based on manufacture was remitted for fresh decision. Case-Laws Central Excise Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43293