Dear Experts,
Two Independent Partnership firm are located in the one premises only separate records are maintained
Generally Clubbing should be applied for the purpose of calculating the turnover(SSI units) But i read the judgement of CCE v. Standard Watch Co. P ltd. - 2000(119) ELT 703(Cestat) = 2000 (1) TMI 277 - CEGAT, NEW DELHI In this case it is clearly stated that Clubbing will not apply.
I am confused, Please advice
Thank you in advance.
Clubbing Provisions Unlikely for Independent Firms with Separate Records and Ownership: Legal Experts Weigh In A discussion on whether clubbing provisions apply to two independent partnership firms located on the same premises, with separate records maintained. The initial query references a legal case suggesting clubbing should not apply. Experts responded, explaining that clubbing depends on factors like common ownership, financial interdependence, and shared management. If units are independently owned with separate financials and no common partners, clubbing provisions typically do not apply. The discussion cites various legal precedents and emphasizes that each case depends on its specific facts and circumstances. The query was resolved with a consensus that clubbing is unlikely in the described scenario. (AI Summary)
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