Supreme Court of India
State of Bihar and Ors. v. Steel City Beverages Ltd. and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that by 'plant' what D is intended by the rule-making authority is that apparatus which is used by the industry for carrying on its industrial process of manufacture.
Judgment, page 7
From the headnote
Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990: Rules 2(v)-3-Proviso. Sales Tax-Deferred payment of-Incentives to new industrial units and units under expansion-Company-Business of manufacturing soft drink beverages-Deferment claim in respect of investment in bottles and crates Held not permissible-Held plant includes apparatus used for manufacturing soft drinks or beverages-But does not include crates and bottles used for storing the manufactured product. Industries (Development & .Regulation) Act, 1951 Section I 1- Notifications issued under-Applicability of Interpretation
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