2000 INSC 0410
                                        SUPREME COURT OF INDIA
                                           Commissioner of Income-Tax
                                                           Vs.
                                                 Doongaji And Co.

                                        (B.N. Kirpal and S. S. Quadri JJ.)

                                                      27.03.2000
                                                       ORDER
1. Special leave granted.
2. We have heard counsel for the parties.
3. 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 ?"
4. The appeal is allowed in the aforesaid terms.