SSI Exemption Denied Due to Non-Compliance with Condition 2 of Notification No.9/2003-CE; Condition Not Just Procedural.
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....SSI exemption - Notification No.9/2003-CE, dt.01.03.2003 - The said condition 2 cannot be designated as a mere procedural one and to avail the benefit of the Notification need not be fulfilled. - Exemption was rightly denied - AT....


TaxTMI
TaxTMI