Commissioner Of Trade Tax, U.P vs Varun Beverages Ltd

The Supreme Court upheld the Allahabad High Court's decision that bottles and crates are essential apparatus for the manufacture of soft drinks under Explanation 4(b)(i) to Section 4-A of the U.P. Trade Tax Act. The Court found that these items are integral to the production process, thus qualifying for inclusion in the fixed capital investment. The appeal against the High Court's ruling was dismissed, affirming the inclusion of Rs. 5,73,62,277/- in the fixed capital investment calculation.