https://www.taxtmi.com/caselaws?id=52514 Exemption under Notification No. 88/88-C.E. turned on whether the unit was situated in a rural area as defined by the notification, which depended on land revenue records and whether the area fell under a municipal or otherwise notified urban body. Certificates alone were insufficient to establish the status of Maradu village, and a metropolitan classification did not by itself decide the issue because a metropolitan area may include rural as well as urban areas. The matter was remanded for fresh verification of whether the competent Government had issued any notification treating the area as urban. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 12:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52514 Exemption under Notification No. 88/88-C.E. turned on whether the unit was situated in a rural area as defined by the notification, which depended on land revenue records and whether the area fell under a municipal or otherwise notified urban body. Certificates alone were insufficient to establish the status of Maradu village, and a metropolitan classification did not by itself decide the issue because a metropolitan area may include rural as well as urban areas. The matter was remanded for fresh verification of whether the competent Government had issued any notification treating the area as urban. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52514