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HomeIndirect TaxesSuccessor Unit Not Entitled to SSI Exemption When Factory Had Crossed Turnover...

Successor Unit Not Entitled to SSI Exemption When Factory Had Crossed Turnover Limit in Prior Year: CESTAT

Indirect Taxes

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By Mariya Paliwala
Successor Unit Not Entitled to SSI Exemption When Factory Had Crossed Turnover Limit in Prior Year: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that a new manufacturer taking over an existing factory cannot claim Small Scale Industry (SSI) exemption if the aggregate turnover of the factory had already exceeded the prescribed limit in the preceding financial year, even where the previous owner subsequently paid differential…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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