TaxTMI 
TaxTMI 
2004 (4) TMI 151
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....area' of village Raiwala in District Dehradun wherein they manufacture mineral water; that the benefit of Notification No. 9/2001-CE has been denied to them on the ground that village Raiwala has been notified by the State Government as an area covered under the Haridwar Development Authority, which is a body constituted for development of urban area and accordingly Raiwala is an urban area. The learned Advocate, further, submitted that Raiwala village, where their factory is situated, is a rural area as per land revenue records; that they had produced a certificate from Gram Panchayat of village Raiwala confirming that Raiwala is situated in a rural area; that, subsequently, they had also produced a certificate from the Land Revenue Author....
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....ion, the Sub-Divisional Magistrate would not have certified it as a rural area in 2001. He also referred to Black's Law Dictionary - Fifth Edition, according to which, urban means "of or belonging to a city or town. Within city limits. Derived from the Latin "urbanis", which in that language imparts the same meaning"; that as per this definition, Raiwala cannot be treated as an urban area because it is neither a city nor a town nor it is within the city limits. 4.Countering the arguments, Sh. D.N. Choudhary, learned S.D.R., submitted that Explanation (H) to Notification No. 9/2001-CE provides that rural area means the area comprised in a village as defined in the land revenue records excluding - (i) ....
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....apply to the specified goods bearing a brand name or trade name of another person. Paragraph 4, however, provides certain exceptions to the said conditions and one of the said exception is applicable to the goods manufactured in a factory located in a rural area. Explanation (H) to the Notification defines rural area as under : "rural area" means the area comprised in a village as defined in the land revenue records excluding - (i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or (ii) any area that may be notified as an urban area by the Central Government or a State Government." 7.It is the contention of the Department that Clause (ii) of E....