https://www.taxtmi.com/caselaws?id=66514 Machinery used in beer manufacture qualified for higher depreciation where corrosive chemicals came into contact with it during processing. On-site inspection and recorded evidence regarding manufacturing stages, chemical additives, acidity levels, and the corrosive effects of brine, carbon dioxide, and other substances established that most machinery was exposed to corrosive chemicals. The benefit applied to all machinery other than specified items not exposed to those chemicals. A contrary High Court precedent was distinguished because its facts materially differed. en-us Mon, 31 Oct 1988 00:00:00 +0530 Sat, 26 Feb 2011 12:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66514 Machinery used in beer manufacture qualified for higher depreciation where corrosive chemicals came into contact with it during processing. On-site inspection and recorded evidence regarding manufacturing stages, chemical additives, acidity levels, and the corrosive effects of brine, carbon dioxide, and other substances established that most machinery was exposed to corrosive chemicals. The benefit applied to all machinery other than specified items not exposed to those chemicals. A contrary High Court precedent was distinguished because its facts materially differed. Case-Laws Income Tax Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66514