TaxTMI 
TaxTMI 
1969 (12) TMI 43
X X X X Extracts X X X X
X X X X Extracts X X X X
.... C.J.]. - We do not think there are any merits in this appeal. The Nizam Sugar Factory Ltd., had started with one factory for which a licence was granted by the Central Excise Authorities. In 1951 an additional factory was started for which a separate licence was obtained in that year. Ever since the Company has been obtaining two separate licences for two distinct factories. It was for the first ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y a single compound wall, they should be treated as one factory and a single licence should be obtained for both the factories. That is so also because there is one common exit gate and one common profit and loss account and further for purposes of export quota both of them are treated as one. These contentions were rejected by our learned brother, Chinnapra Reddy, J., on the ground that the facto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ar for a licence or renewal thereof to the licensing authority who shall be such officer as the Central Board of Revenue may authorise in this behalf. (2) If the same person desires to have licences for carrying on business in more than one capacity, he shall submit separate applications. (3) Where the applicant has more than one place of business he shall obtain separate licence in respect ....