https://www.taxtmi.com/caselaws?id=164308 For section 4A of the U.P. Trade Tax Act, 1948, fixed capital investment was treated as an exhaustive statutory concept limited to the items specifically enumerated in the Explanation, such as land, building, plant, machinery and related equipment. Expenditure on technical know-how was held outside that definition and therefore not eligible. Car parking expenditure was also excluded because it did not fall within any specified category or shown statutory necessity. The canteen expenditure claim was not finally decided on merits; it required fresh factual verification in light of the obligation to provide a canteen under the Factories Act and the relevant factory rules. en-us Fri, 29 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164308 For section 4A of the U.P. Trade Tax Act, 1948, fixed capital investment was treated as an exhaustive statutory concept limited to the items specifically enumerated in the Explanation, such as land, building, plant, machinery and related equipment. Expenditure on technical know-how was held outside that definition and therefore not eligible. Car parking expenditure was also excluded because it did not fall within any specified category or shown statutory necessity. The canteen expenditure claim was not finally decided on merits; it required fresh factual verification in light of the obligation to provide a canteen under the Factories Act and the relevant factory rules. Case-Laws VAT and Sales Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164308