COMMISSIONER OF TRADE RAX Vs. VARUN BEVERAGES LIMITED

JUDGEMENT

(1.) Leave granted.

(2.) This appeal is directed against the judgment and Order dated 19.01.2010 passed by the Allahabad High Court whereby the High Court allowed the revision petition preferred by the Respondent holding that values of "bottles" and "crates" are to be treated as part of "Fixed Capital Investment" as they are essential apparatus for manufacture of Soft Drinks and therefore could be governed and covered within the meaning of explanation 4(b)(i) to Section 4A of the U.P. Trade Tax Act (hereinafter referred to as the Act).

(3.) The issue, therefore, which falls for our consideration is as to whether or not bottles and crates used by the Respondent could be said to be essential apparatus or equipments or components for the establishment and running of the factory of the Respondent.