https://www.taxtmi.com/caselaws?id=69787 A diesel generator installed in a tea factory qualifies for the special depreciation entry for general machinery and plant used in tea factories where it is employed in the tea manufacturing process, including by supplying electricity to run processing motors. The use of firewood to generate steam did not displace the generator's functional role in tea production. Because the generator formed part of the factory's general machinery and was not expressly excluded from the applicable depreciation entry, it was treated as eligible for the special rate of depreciation for tea factory machinery. en-us Tue, 30 Sep 1980 00:00:00 +0530 Tue, 12 Apr 2011 10:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69787 A diesel generator installed in a tea factory qualifies for the special depreciation entry for general machinery and plant used in tea factories where it is employed in the tea manufacturing process, including by supplying electricity to run processing motors. The use of firewood to generate steam did not displace the generator's functional role in tea production. Because the generator formed part of the factory's general machinery and was not expressly excluded from the applicable depreciation entry, it was treated as eligible for the special rate of depreciation for tea factory machinery. Case-Laws Income Tax Tue, 30 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69787