Clubbing of manufacturing sheds bars exemption claim where prior ruling and shop registration did not change the position.

Production from Shed Nos. 83 and 84 was required to be clubbed for exemption purposes because the dispute was already covered by the Tribunal's earlier order in the assessees' own case involving the same sheds and commodity. The earlier ruling had also considered registration under the Shop and Establishment Act and held that such registration did not alter the position. As the assessees could not dislodge the factual findings recorded below, the departmental view that the two sheds formed one entity was upheld and the exemption claim failed.

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Issues: Whether the production of Shed Nos. 83 and 84 was liable to be clubbed for determining eligibility to exemption under the relevant notifications, and whether subsequent registration under the Shop and Establishment Act altered the position.

Analysis: The Tribunal noted that the dispute was already covered by its earlier order in the appellants' own case concerning the same sheds and the same commodity. It further noted that the earlier decision had already considered the effect of obtaining a certificate under the Shop and Establishment Act and had answered that such registration did not change the position. The appellants were also unable to show that the factual findings recorded in the orders below were incorrect. On that basis, the departmental view that the two sheds constituted one entity and that the exemption was not available was upheld.

Conclusion: The sheds were required to be clubbed and the exemption claim failed; the decision was against the assessee.

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