https://www.taxtmi.com/caselaws?id=355807 Separate registration is not required where adjoining premises function as one factory and the factual indicators of inter-linkage are substantially satisfied. The governing instructions look to common raw materials, shared utilities, common labour, common management, interdependent processes and similar signs of unified functioning; separation by a public road, canal or railway line is the relevant exception, not a mere intervening plot. Here, the premises were connected by pipeline for furnace oil supply and use, shared access through a common road, and operated with substantial common functioning. Refusal of common registration solely because one plot lay between the premises was therefore unsustainable, and common registration for both premises was allowed. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355807 Separate registration is not required where adjoining premises function as one factory and the factual indicators of inter-linkage are substantially satisfied. The governing instructions look to common raw materials, shared utilities, common labour, common management, interdependent processes and similar signs of unified functioning; separation by a public road, canal or railway line is the relevant exception, not a mere intervening plot. Here, the premises were connected by pipeline for furnace oil supply and use, shared access through a common road, and operated with substantial common functioning. Refusal of common registration solely because one plot lay between the premises was therefore unsustainable, and common registration for both premises was allowed. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355807