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2005 (2) TMI 245 - CESTAT, NEW DELHIExtract: .......y 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 Commissioner has rightly gone by the certificate of the Tehsildar. In these facts and circumstances, there is no merit in the Revenue s appeal. It fails and is rejected.
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