https://www.taxtmi.com/caselaws?id=90287 A clarification on clubbing of industrial undertakings treated the undertaking as distinct from its ownership form and limited clubbing to similar forms of ownership. On that basis, a proprietary concern could not be clubbed with a company or partnership concern merely because the same person was connected with them, and action taken on the broader approach was inconsistent with the clarified position. The de-registration action and the impugned show cause notices were quashed. en-us Tue, 09 Feb 1999 00:00:00 +0530 Wed, 05 Oct 2011 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90287 A clarification on clubbing of industrial undertakings treated the undertaking as distinct from its ownership form and limited clubbing to similar forms of ownership. On that basis, a proprietary concern could not be clubbed with a company or partnership concern merely because the same person was connected with them, and action taken on the broader approach was inconsistent with the clarified position. The de-registration action and the impugned show cause notices were quashed. Case-Laws Central Excise Tue, 09 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90287