2005 (2) TMI 245

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..... Accordingly, the appeal is being, disposed of after hearing the learned SDR and perusing the records. 2. The dispute in the present case is about the exemption under Notification No. 9/01. Under the Adjudication order, the exemption was denied to the assessee on the ground that the assessee was not located in a rural area. In appeal, the Commissioner (Appeals) has overturned that finding with th .....

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..... cord, clarifying that village Sujruh, though within the limits M.D.A., is out of the limits of Municipal Committee, Muzaffarnagar and falls under the rural area. Thus, if any area is notified under the jurisdiction of any development authority, it does not necessarily mean that such area has been declared as urban area and the adjudicating authority has wrongly interpreted the word "urban area" ta .....

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..... committee, cantonment board or notified area committee or (ii) any area that may be notified as in urban area by the Central Government or State Government". 5. It is clearly for the Revenue authorities to certify whether any area is rural area or not. In the present case, the jurisdictional Tehsildar has certified that the village in which the assessee's unit is located is rural area. The Comm .....

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