9911796707
TMI Blog1993 (8) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate for the appellants pleaded that the appellants M/s. Universal Precision Tools and M/s. Universal Conveyors are two partnership concerns, the former comprising of 5 partners and the latter of 4 of the 5 partners of the former unit. He has pleaded both are two independent entities and the learned lower authority has treated them so. He pleaded that M/s. Universal Conveyors came into existence by a partnership deed dated 6-8-1986 with the effective date of the partnership from 1-6-1986. The Sales Tax registration, he pleaded, of the firm is dated 13-5-1986 and the Income Tax registration in respect of the same was obtained on 15-9-1986 and also pleaded that this unit was registered under the Shops Act on 5-8-1986. He pleaded that initial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown as having been made to the job workers. He pleaded that there is no evidence for any payment towards electricity by M/s. Universal Conveyors even though they were functioning from the premises of M/s. Universal Precision Tools. He pleaded that M/s. Universal Conveyors was set up on paper only when M/s. Universal Precision Tools had crossed the exemption limit under the small scale exemption notification. He pleaded that as it is admittedly 4 partners of the appellants firm constituted the partnership concern under the name and style of M/s. Universal Conveyors. He pleaded in the absence of any evidence that the goods had been manufactured by M/s. Universal Conveyors, in the facts and circumstances of the case it has to be held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled at the premises of M/s. Universal Precision Tools. The enquiries with the Karnataka Electricity Board showed that M/s. Universal Conveyors had no independent electricity connection and the Karnataka Small Scale Industries Development Corporation authorities also stated on 11-2-1988 that M/s. Universal Conveyors had not been allotted any shed in the Industrial Estate. The Assistant Director, District Industries Centre, informed the Central Excise authorities that no permanent registration certificate had been given to M/s. Universal Conveyors. All these clearly go to show that during the relevant period M/s. Universal Conveyors were not existing as a manufacturing unit and even the machinery they purchased was installed at the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X
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