Supreme Court · 2011 INSC 289 · Decided 11 April 2011
Commissioner of Trade Tax, U.P. v. Varun Beverages Limited
- Court
- Supreme Court of India
- Citation
- 2011 INSC 289 · [2011] 4 S.C.R. 803
- Case number
- CIVIL APPEAL No. 3186/2011
- Decided
- 11 April 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
. A B Uttar Pradesh Trade Tax Act, 1948: s.4-A(4) - Fixed capital investment - Bottles and crates used by the C respondent in its factory for the manufacture of soft drinks and beverages - Inclusion of value of bottles and crates in the i'ixed capital investment ::... Held: Bottles are essential and equipments necessary for the running of the factory of the respondent and; therefore, its value would form D part of the fixed capital investment and would be entitled to exemption - Crates are used only for the purpose of marketing and their use is necessary only for taking out the
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