Extra shift allowance entitlement: rotary machines like generators, motors and pumps qualify despite exclusion for stationary electrical plant. The Appendix exclusion of extra shift allowance for listed electrical machinery must be read ejusdem generis to apply only to stationary, non-rotating electrical plant; generators, motors and centrifugal pumps are rotary machines and therefore qualify for extra shift allowance. Revenue Audit accepted this construction after technical consultation and instructed dropping outstanding objections.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extra shift allowance entitlement: rotary machines like generators, motors and pumps qualify despite exclusion for stationary electrical plant.
The Appendix exclusion of extra shift allowance for listed electrical machinery must be read ejusdem generis to apply only to stationary, non-rotating electrical plant; generators, motors and centrifugal pumps are rotary machines and therefore qualify for extra shift allowance. Revenue Audit accepted this construction after technical consultation and instructed dropping outstanding objections.
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