TMI Blog1996 (1) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... as given to issue road permits/forms to the petitioners without insisting upon them to deposit sales tax. 3.. It appears that the petitioners filed an application for grant of eligibility certificate under the provisions of rules on the ground that in view of the resolution of the State Government in the Department of Industry dated September 6, 1989, the industry of the petitioners qualifies for the benefit of the deferment scheme of the sales tax. On July 13, 1992 on the basis of this submission, this Court directed respondent No. 4 to place the application before the District Level Committee for its disposal. The District Level Committee was directed to dispose of the said application within two months. Pursuant to that order, the Dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the counter-affidavit in respect of the prayer made in the main writ application. The only point which remains to be considered is as to whether the District Level Committee has erred in law in refusing relief to the petitioners in respect of bottles, crates, electrification and tools. 5.. Mr. Gadodia, learned senior counsel appearing on behalf of the petitioners, has urged that the only question for consideration by this Court is as to whether bottles and crates, etc., shall be treated as "plant" for the purpose of giving benefit under the deferment scheme. Advancing his argument, it is urged that the word "plant" should be construed in popular sense by giving a wide meaning. In support of his contention, he has relied upon the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctionary, the word "plant" has been defined as the tools, machinery, fixtures, buildings, grounds, etc., of a factory or business; the apparatus or equipment for a certain mechanical operation or process. Similarly, according to Shorter Oxford English Dictionary (Third Edition), meaning of the word "plant" has been given as the fixtures, implements, machinery and apparatus used in carrying on any industrial process. Plant in its ordinary sense includes whatever apparatus is used by a businessman for carrying on his business; not his stock-in-trade which he buys or makes for sale, but all goods and chattels fixed or movable which he keeps for employment in his business with some degree of durability. It is admitted that the term "plant" has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to their Lordships, the bottles and shells also satisfy the durability test for it is nobody's case that their life is too transitory or negligible to warrant an inference that they have no function to play in the assessee's trade. The Division Bench has agreed with the decision of the Rajasthan High Court in the case of Commissioner of Income-tax v. Jai Drinks (Pvt.) Ltd. [1988] 173 ITR 100. In the case of Commissioner of Income-tax v. Taj Mahal Hotel [1971] 82 ITR 44, a question was posed before the Supreme Court as to whether sanitary and pipeline fittings in a building which is run as a hotel would fall within the meaning of word "plant" in section 10(2)(vib) of the Indian Income-tax Act, 1922. Their Lordships held that san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsibly, a point of law is required to be substantiated by facts, the party raising the point, if he is the writ petitioner, must plead and prove such facts by evidence which must appear from the writ petition and if he is the respondent, from the counter-affidavit. If facts not pleaded or evidence in support of such facts are not annexed to the writ application or counter-affidavit, as the case may be, the court will not entertain such point. 14.. In the case of Bharat Singh v. State of Haryana reported in AIR 1988 SC 2181, while making a distinction between the pleadings under the Civil Procedure Code and a writ petition or a counter-affidavit, their Lordships, inter alia, have held: ".........While in a pleading, that is, a plaint or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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