https://www.taxtmi.com/caselaws?id=114604 Clearances of a proprietary concern and a partnership firm could not be clubbed to deny small scale industry exemption where both units maintained separate income-tax files, sales tax registrations and bank accounts. A proprietor's role as a partner in another concern did not, by itself, negate separate legal identity. Clubbing was permissible only on proof that one unit was a dummy or camouflage for the other, and no such allegation was made in the show cause notice or supported by evidence of common manufacture or sham arrangement. The denial of exemption was therefore unsustainable. en-us Tue, 17 Aug 2004 00:00:00 +0530 Mon, 01 Jul 2024 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114604 Clearances of a proprietary concern and a partnership firm could not be clubbed to deny small scale industry exemption where both units maintained separate income-tax files, sales tax registrations and bank accounts. A proprietor's role as a partner in another concern did not, by itself, negate separate legal identity. Clubbing was permissible only on proof that one unit was a dummy or camouflage for the other, and no such allegation was made in the show cause notice or supported by evidence of common manufacture or sham arrangement. The denial of exemption was therefore unsustainable. Case-Laws Central Excise Tue, 17 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114604