Factory roads and approach ways not treated as plant for depreciation under the court's earlier ruling.

Roads, walks, driveways and approach roads within a factory were held not to qualify as "plant" for depreciation purposes, following the Court's earlier decision against the assessee on the same issue. The argument that depreciation had been allowed on the basis that the assets were buildings, rather than plant, was noted only as a matter relevant to giving effect to the order. The claimed structures were therefore not entitled to depreciation as plant.

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Issues: Whether roads, walks, driveways and approach roads within the factory could be treated as "plant" for the purpose of depreciation.

Analysis: The question was held to be covered against the assessee by the earlier decision of the Court. The contention that the Appellate Assistant Commissioner had allowed depreciation on the footing that the assets constituted building, and not plant, was noted only as a matter to be considered while giving effect to the order.

Conclusion: The claimed structures were not entitled to depreciation as "plant".

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