1991 (4) TMI 407

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.... 2. The assessee was carrying on business, running their units in the name and style of, 1.. Mysore Premier Metal Factory, Tondiarpet, Madras. 2.. Sri Ganesar Aluminium Works, Washermanpet, Madras.   3.. Hindusthan Metal Refinery and Rolling Mills, Tondiarpet, Madras. The third unit, viz., Hindusthan Metal Refinery and Rolling Mills, Tondiarpet, Madras, appears to have been closed in the year 1968 and the machinery relating to the said unit was sold for Rs. 3,51,000 on February 28, 1975. 3.. The respondent-assessee was assessed to tax on the basis of the returns for the year 1974-75, determining the total and taxable turnover at Rs. 77,50,003.30 and Rs. 69,29,054.36. On an appeal filed by the assessee, the appellate au....

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....ecision reported in Deputy Commissioner (C.T.) v. Behanan Thomas [1977] 39 STC 325 (Mad.) and on the other hand the Tribunal should have followed the ratio of the case reported in State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. [1973] 31 STC 426 (SC) and District Controller of Stores v. Assistant Commercial Taxation Officer [1976] 37 STC 423 (SC). Learned counsel further contended that the assessee continued the business even after the sale of the said unit, and that being the position, it cannot be said that the assessee has sold its business as a whole entitling it to the exclusion of the turnover contemplated under rule 6(d) of the Tamil Nadu Sales General Tax Rules. 5.. Mr. Inbarajan, learned counse....

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....tances of the case, we find from the decision of this Court in Jeewanlal [1929] Limited v. Industrial Tribunal [1975] 48 FJR 212 that though the assessee was carrying on three different types of business under different trade names, the industrial licences were separate for the utensils department and the rolling mills department, and the two departments always existed as separate departments, with different types of activities. Notwithstanding the fact that there was one union of workmen and the factory licence was common for all three units the management was common and common balance-sheet was prepared for the entire factory, this Court upheld the finding of the Industrial Tribunal that having regard to the nature of the work carried on ....