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2002 (4) TMI 902

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..... R.B. Garg Brothers in Appeals Nos. 689 of 1997 and 690 of 1997 on August 29, 1998. 3.. The only issue raised in these revisions is whether moulds testing equipments used by the assessee in the manufacture can be included in the eligible fixed capital investment for the purpose of computing extent of benefit that can be availed of under the Rajasthan Sales Tax Incentive Scheme, 1987. In the sch .....

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..... e included in the fixed capital investment for the purpose of computing benefit under the Incentive Scheme. For the purpose of reaching this conclusion, the Tax Board has relied on a decision of the Patna High Court in Steel City Beverages Ltd. v. State of Bihar [1996] 101 STC 510, wherein the Patna High Court was considering whether for a bottling company, bottles and crates are "plant" or not. T .....

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..... nery or to be treated merely as chattels. 5.. As the department itself had accepted in its later circular to include the cost of moulds testing equipments in the eligible fixed capital investment and the respondent has already been allowed to avail of the benefit in respect of such investment by amending the eligibility certificate to that extent, no interference is called for in these revision .....

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