2000 (8) TMI 12

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..... above items are plant within the meaning of section 43(3). A similar question came up before the Andhra Pradesh High Court in CIT v. Sri Krishna Bottlers P. Ltd.. The Andhra Pradesh High Court decided the question in favour of the assessee. Against that decision a S.L.P. was filed before the Supreme Court and the said S.L.P. was also dismissed – Thus held that wooden shells and crates/bottles are .....

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..... ore the Andhra Pradesh High Court in CIT v. Sri Krishna Bottlers P. Ltd. [1989] 175 ITR 154. The Andhra Pradesh High Court decided the question in favour of the assessee. Against that decision a S.L.P. was filed before the Supreme Court and the said S.L.P. was dismissed vide [1994] 209 ITR (St.) 85. Learned counsel for the Department submitted that the decision in an S.L.P. is not a precedent unl .....

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