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Heemanshu Traders vs Commissioner Of C. Ex. on 19 December, 2002 cites

Roche Products Limited vs Collector Of Customs And Another on 19 October, 1989

He also relied upon the decision in the case of Roche Products Ltd. v. Collector of Custom, 1989 (44) E.L.T. 194 (S.C.) wherein it was held by the Supreme Court that "when an authority has power to do a certain act and in exercise of such he does the same but with reference to a wrong provision of law that would be a mere irregularity and would not vitiate such act or action.
Supreme Court of India Cites 13 - Cited by 10 - M M Dutt - Full Document

Deputy Commissioner Of Sales-Tax, ... vs Messrs K. Kelukutty on 3 May, 1985

On the other hand, the Appellate Tribunal, in the case of H.T. Bhavnani Chemicals, relied upon by the learned SDR, referred to a decision of Dy. Commissioner, Sales Tax v. K. Kelukutty - 1986 (24) E.L.T. 186 wherein the Supreme Court observed that "the intention of the partners will have to be decided with reference to the terms of the agreement and all the surrounding circumstances including evidence as to the interlacing or interlocking of management, finance and other incidents of the respective business". The Tribunal, thereafter, upheld the clubbing of the value of clearances as the four units were having two common directors, one being Chairman of all the units controlling the production, procurement of raw materials of all the units; units producing same goods, common employee and flow back of finance. The Tribunal also observed that "It is not so much the flow back of finance only which is to be considered, but also the identity of interest amongst the firms and the intention of the partners". We find that in the present matter the intention is apparent to create a legal facade by having different units with an intent to avail of small scale exemption.
Supreme Court of India Cites 14 - Cited by 23 - R S Pathak - Full Document
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