https://www.taxtmi.com/caselaws?id=5722 Machinery used in sugar manufacture may qualify for higher depreciation under the entry for machinery coming into contact with corrosive chemicals if the material passing through it contains chemicals capable of corroding and wearing down the machinery; direct contact with a pure corrosive chemical is not required. The Court accepted the assessee's construction of the depreciation entry, but found the record insufficient for technical findings on whether the machinery in question met that test. The matter was remanded for fresh evidence and reconsideration after giving both sides an opportunity to adduce material on the point. en-us Wed, 10 Mar 1999 00:00:00 +0530 Tue, 16 Aug 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5722 Machinery used in sugar manufacture may qualify for higher depreciation under the entry for machinery coming into contact with corrosive chemicals if the material passing through it contains chemicals capable of corroding and wearing down the machinery; direct contact with a pure corrosive chemical is not required. The Court accepted the assessee's construction of the depreciation entry, but found the record insufficient for technical findings on whether the machinery in question met that test. The matter was remanded for fresh evidence and reconsideration after giving both sides an opportunity to adduce material on the point. Case-Laws Income Tax Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5722