2002 (4) TMI 902

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....se out of the common order passed 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 e....

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....re essential for the use of plant 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 P....