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1998 (11) TMI 125 - SC - VAT and Sales TaxWhether an assessee-company which manufactures and sells soft drinks, can claim deferred payment in respect of bottles and crates used by it and the company is entitled for the same, as the bottles and crates must be deemed to be plant for the purpose of the Acts and Rules? Held that:- As pointed out in the affidavit in rejoinder, the company had applied for an eligibility certificate claiming the status of a small-scale industry. It is, in fact, registered as a small scale industrial unit. While declaring its investment at the time of seeking registration as a small-scale industrial unit, it did not include investment in bottles and crates under the head "Plant and machinery". The investment in bottles and crates was shown under a separate head. It is further pointed out in the said affidavit that if the investment of the company in bottles and crates is included under the head "Plant" then its total fixed capital investment will reach the level of ₹ 137.36 lakhs and it can no longer be regarded as a small scale industrial unit. As the company had applied as an SSI unit, the District Level Committee had to verify the status of the company as an SSI unit and, therefore, it was bound to take into account the abovereferred two notifications of the years 1991 and 1993. If under these circumstances, the District Level Committee came to the conclusion that the company is not entitled to the benefit of deferment in respect of its investment in bottles and crates, it cannot be said that it has acted contrary to law. Appeal allowed, set aside the judgment of the High Court and dismiss the writ petition filed by the company..
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