2008 (9) TMI 155

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..... e category of factory other than a factory registered as Small Scale Industries with the State Government – held that non-trading private companies even though registered as a small scale industries are not entitled to the exemption under Notification No.43/97 – appeal is dismissed
Dr. Chittaranjan Satapathy, Member (Technical) and Shri D.N. Panda, Member (Judicial) Final Order Nos. A-908-909/ .....

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..... hat though they fall in the exclusion Clause under Sl. No. (i) of Notification No.43/97-ST dated 05.11.1997, they get covered under Sl. No.(ii) thereof being a company other than a trading company and registered as a private limited company. We find that for the purpose of Notification No.43/97, anyone who falls under any of the categories (i) to (viii) would not come under the exemption. Since th .....

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