6.31 — Distinct Identity

If an industrial enterprise is operating both as a domestic unit as well as an EOU / EHTP / STP/ BTP unit, it shall have two distinct identities with separate accounts, including separate bank accounts. It is, however, not necessary for it to be a separate legal entity, but it should be possible to distinguish imports and exports or supplies effected by EOU / EHTP / STP / BTP units from those made by other units of enterprise.