https://www.taxtmi.com/caselaws?id=73672 Two partnership firms manufacturing the same goods were treated as one for small-scale exemption purposes because the second firm was found, on the partnership deeds and surrounding circumstances, to be a colourable device to evade the clearances-based limit under Notification No. 105/80. The Tribunal applied partnership identity principles and held that the later firm had no genuine independent business purpose, especially as it was formed when exemption-linked clearances were already running and the partners' wives were inducted into the arrangement. In the absence of any excise law altering partnership law, the second firm's clearances were attributable to the first firm, so exemption was correctly denied. en-us Thu, 21 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73672 Two partnership firms manufacturing the same goods were treated as one for small-scale exemption purposes because the second firm was found, on the partnership deeds and surrounding circumstances, to be a colourable device to evade the clearances-based limit under Notification No. 105/80. The Tribunal applied partnership identity principles and held that the later firm had no genuine independent business purpose, especially as it was formed when exemption-linked clearances were already running and the partners' wives were inducted into the arrangement. In the absence of any excise law altering partnership law, the second firm's clearances were attributable to the first firm, so exemption was correctly denied. Case-Laws Central Excise Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73672