COMMISSIONER OF TRADE TAX, U.P. vs VARUN BEVERAGES LTD

The Supreme Court examined whether bottles and crates used by a soft drink manufacturer qualify as essential apparatus under explanation 4(b)(i) to Section 4-A of the U.P. Trade Tax Act. The Court held that these items are indeed integral to the manufacturing process, thereby affirming the Allahabad High Court's decision to include their value in the fixed capital investment for tax exemption purposes. Consequently, the appeal against the High Court's ruling was dismissed.