1999 (2) TMI 168

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....r]. - Validity of clarification and the show cause notice issued by the Development Commissioner of Small Scale Industries, Ministry of Industry, Government of India have been assailed. It was observed in the clarification as under : "If the fixed investment in plant and machinery of one or more units (clubbed together) set up by common proprietor/partner(s)/Director(s) within the country for t....

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....e.g. an industrial undertaking owned by a proprietary concern cannot be clubbed with one owned as a company OR an industrial undertaking owned by a partnership firm cannot be clubbed with an industrial undertaking owned as a proprietary concern irrespective of the concerned persons (proprietor, partner or equity holder) being common. In other words, in the above examples the provisions of "control....