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    <title>SSI Exemption Case: Common Individual Across Units Doesn&#039;t Justify Clubbing Clearances for Tax Purposes.</title>
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    <description>SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common in all the units cannot be a ground for clubbing the clearances of all units.</description>
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      <description>SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common in all the units cannot be a ground for clubbing the clearances of all units.</description>
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