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2015 (11) TMI 1748 - ALLAHABAD HIGH COURTSSI Exemption - clubbing of clearances - Why the turnover will not include the turnover of six units as six different units were established for the purpose of SSI exemption and that all the six units were owned and controlled by one person, namely, Sri B.M.Garg? - Held that:- All the units are located at different places and the mere fact that the units are owned and controlled by one person does not allow clubbing of the clearances - Merely because the proprietor of the present concern has interest in other six units does not entitle the Department to club all the shares of the assessee in other units - appeal dismissed - decided against Revenue.
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