https://www.taxtmi.com/caselaws?id=279152 The Tribunal set aside the Department's decision denying Small Scale Industries (SSI) exemption to the appellant company based on cash flow among associated firms. Despite commonalities in management and premises, the Tribunal found that the firms maintained separate manufacturing activities, issued separate bills, and complied with tax regulations independently. Citing legal precedents, the Tribunal ruled in favor of the appellant, emphasizing the distinct nature of activities and proper financial adjustments made by the firms. Consequently, the Tribunal allowed both appeals filed by the appellant, concluding that the denial of SSI exemption was unjustified. en-us Wed, 09 Aug 2017 00:00:00 +0530 Wed, 06 Mar 2019 06:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279152 The Tribunal set aside the Department's decision denying Small Scale Industries (SSI) exemption to the appellant company based on cash flow among associated firms. Despite commonalities in management and premises, the Tribunal found that the firms maintained separate manufacturing activities, issued separate bills, and complied with tax regulations independently. Citing legal precedents, the Tribunal ruled in favor of the appellant, emphasizing the distinct nature of activities and proper financial adjustments made by the firms. Consequently, the Tribunal allowed both appeals filed by the appellant, concluding that the denial of SSI exemption was unjustified. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279152