S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the bottles used in liquor business as plant ?

Counsel Appeared

K.N. Rawal with Ms. Neera Gupta & Ms. Sushma Suri, for the Appellant : A. Subba Rao, for the Respondent

ORDER

BY THE COURT :

Special leave granted. We have heared counsel for the parties. Without expressing any opinion on the merits of the case, we direct the Tribunal to state the case and refer the following question of law to the High Court :

“Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the bottles used in liquor business as plant ?”

The appeal is allowed in the aforesaid terms.

[Citation : 250 ITR 750]