https://www.taxtmi.com/caselaws?id=800923 Investments in plant and machinery of industrial units at different locations under common ownership are not to be clubbed when determining micro or small enterprise status for concessional Central sales tax. The clarification that investments of different enterprises under the same ownership shall not be clubbed operates as clarificatory of classification eligibility. Common ownership, without mutuality of business interest, common funding, or financial flow-back, does not establish grounds for clubbing. Once prescribed eligibility conditions are met, the exemption notification applies liberally, allowing each separately situated unit to claim the concessional-tax benefit as a separate enterprise. en-us Wed, 07 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800923 Investments in plant and machinery of industrial units at different locations under common ownership are not to be clubbed when determining micro or small enterprise status for concessional Central sales tax. The clarification that investments of different enterprises under the same ownership shall not be clubbed operates as clarificatory of classification eligibility. Common ownership, without mutuality of business interest, common funding, or financial flow-back, does not establish grounds for clubbing. Once prescribed eligibility conditions are met, the exemption notification applies liberally, allowing each separately situated unit to claim the concessional-tax benefit as a separate enterprise. Case-Laws VAT / Sales Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800923