https://www.taxtmi.com/caselaws?id=30202 A beneficial fiscal instruction on single registration was construed purposively to advance its object, and connected factory premises forming part of the same manufacturing unit were held not to lose eligibility merely because they were separated by a vacant plot rather than a public road, railway line or canal. Where common raw material, labour, administration, and tax treatment existed, the restrictive reading could not override the notification's purpose, and no prejudice to revenue was shown. Single registration was therefore directed to be granted. en-us Fri, 16 May 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30202 A beneficial fiscal instruction on single registration was construed purposively to advance its object, and connected factory premises forming part of the same manufacturing unit were held not to lose eligibility merely because they were separated by a vacant plot rather than a public road, railway line or canal. Where common raw material, labour, administration, and tax treatment existed, the restrictive reading could not override the notification's purpose, and no prejudice to revenue was shown. Single registration was therefore directed to be granted. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30202