Judgment

Nanavati, J.-A short question which arises for consideration in this appeal is whether investment made by Steel City Beverages Limited, (respondent No. 1 herein and hereafter referred to as “the Company”), in bottles and crates can be said to be investment in “Plant” so as to amount to “Fixed Capital Investment” under the Bihar Sales Tax Supple­mentary (Deferment of Tax) Rules, 1990 (hereinafter referred to as “the Deferment Rules”).

2. The Company is engaged in the business of manufacturing soft-drinks and beverages. It is a registered dealer under the Bihar Finance Act, 1981. It filed a writ petition being Civil Writ Jurisdiction Case No. 1118 of 1992, through its Director-respondent No. 2 in Patna High Court for a direction to the State Government and its officers, appel­lants herein, to accord permission under Rule 42(7) of the Bihar Sales Tax Rules, 1983 and exempt it from using Form No. XXVIII-B. While the petition was pending before the High Court, it made an application under the Deferment Rules to the competent authority for grant of an eligibility certificate which would enable it to claim benefit of deferment of payment of sales-tax scheme declared under the Defer