Distinct and separate business

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..... ) A business shall be distinct and separate from another business if there is no interlacing, inter-dependence or unity embarrassing the two businesses. (2) A business shall be deemed to be distinc .....

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..... ferent from the raw material or the manufacturing process of the other unit; (c) separate books of account are maintained or capable of being maintained, for such business; or (d) it is .....

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