Excise Turnover Clubbing

Pvt Limited co is seperate identity, and it cant be clubbed unless 

1) funds flow / transaction relation between both the companies has been established to evade taxes.

2) common person is the only person who is responsible to run both the companies, vis if the pvt ltd co has MD other than the person of proprietorship, it may not be clubbed.

address of the companies is another reason to show diff / clubbing in establishment. i.e diff address for diff companies to establish that they dont relate to each other.