Court Rules Sales Tax Deferral Certificate Irrevocable; Bottles Count as Fixed Capital, Crates Excluded for Investments.

Deferral of Sales Tax - The eligibility certificate once granted cannot be reviewed by this court under any circumstances as it is only the beneficial scheme for deferral. It is not the case of the petitioner that tax is levied on a different basis - bottles for which investments were made were eligible to be counted for fixed capital investment, but at the same time, crates were excluded. - HC .....

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