https://www.taxtmi.com/caselaws?id=6254 Sanitary fittings and pipeline installations in a hotel were treated as "plant" for development rebate purposes because the statutory definition of plant was enlarging and had to be read in its popular commercial sense. Items integral to the conduct of the hotel business and providing essential amenities were not confined to the building or its passive setting merely because they were not machinery in the ordinary sense. The Court also rejected reliance on depreciation rules to narrow the meaning of plant for development rebate. The assessee was therefore entitled to the rebate, and the appeal failed. en-us Thu, 12 Aug 1971 00:00:00 +0530 Thu, 12 Jun 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6254 Sanitary fittings and pipeline installations in a hotel were treated as "plant" for development rebate purposes because the statutory definition of plant was enlarging and had to be read in its popular commercial sense. Items integral to the conduct of the hotel business and providing essential amenities were not confined to the building or its passive setting merely because they were not machinery in the ordinary sense. The Court also rejected reliance on depreciation rules to narrow the meaning of plant for development rebate. The assessee was therefore entitled to the rebate, and the appeal failed. Case-Laws Income Tax Thu, 12 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6254