https://www.taxtmi.com/caselaws?id=90396 Clubbing of clearances is not justified merely because partnership firms have common partners, shared or adjacent premises, or common workers. The decisive test is whether there is proved common funding, financial flowback, profit-sharing, or integrated control over production and sales showing the units are one manufacturer. On the stated facts, no financial interlinking or profit-sharing was established, and the material did not show the degree of integrated manufacturing and sales control required for clubbing. The demand based on treating the three firms as a single unit could therefore not be sustained, and small scale exemption could not be denied on that basis. en-us Tue, 29 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90396 Clubbing of clearances is not justified merely because partnership firms have common partners, shared or adjacent premises, or common workers. The decisive test is whether there is proved common funding, financial flowback, profit-sharing, or integrated control over production and sales showing the units are one manufacturer. On the stated facts, no financial interlinking or profit-sharing was established, and the material did not show the degree of integrated manufacturing and sales control required for clubbing. The demand based on treating the three firms as a single unit could therefore not be sustained, and small scale exemption could not be denied on that basis. Case-Laws Central Excise Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90396