Court Rules Turnover of Exempted Units in Baddi Can't Be Clubbed Under SSI Exemption; No Ambiguity Found in Notification.

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....SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is ambiguity or lack of clarity in the notification. - Notification No.49/2003 and No.50/2003 have not been mentioned in paragraph 4 of the notification. 8/2003 - Benefit of exemption cannot be denied - AT....