2002 (4) TMI 902

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....d by the Rajasthan Tax Board in the case of same assessee-dealer, M/s. 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 avail....

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....and machinery and conforms to the normal expression "plant", have to be 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 wh....