9.4
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 (upto 31/03/2001)
Distinct Identity
9.4 If an industrial enterprise is operating both as a domestic unit as well as an EOU / EPZ / EHTP / STP unit, it shall have two distinct identities with separate accounts. It is, however, not necessary for it to be a separate legal entity, but it should be possible to distinguish the imports and exports or supplies effected by the EOU / EPZ / EHTP / STP units from those made by the other units of the enterprise.