Husband and Wife's Separate Manufacturing Units Qualify for SSI Exemption; Must Operate Independently for Tax Purposes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SSI Exemption - two units owned by Husband and wife respectively - If both the units are complete by itself, capable of manufacturing the goods without any help from the other unit, it has to be held that both the units are independent units - No clubbing - AT....