Supreme Court of India · 1998-11-18
STATE OF BIHAR vs STEEL CITY BEVERAGES
- Citation / case number
- SC 1996/76661
- Court
- Supreme Court of India
- Petitioner
- STATE OF BIHAR
- Respondent
- STEEL CITY BEVERAGES
- Author
- S.P.BHARUCHA,G.T.NANAVATI,B.N.KIRPAL.
- Bench
- S.P.BHARUCHA,G.T.NANAVATI,B.N.KIRPAL.
Judgment text excerpt
The Supreme Court addressed whether investments in bottles and crates by Steel City Beverages Limited qualify as 'Plant' under the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990. The Court upheld the High Court's interpretation that 'Plant' encompasses all apparatus used in business, including bottles and crates, thus entitling the Company to deferment benefits on these investments. The appeal by the State was dismissed, affirming the High Court's decision.