https://www.taxtmi.com/caselaws?id=6435 Development rebate was unavailable for diesel engines fitted to road transport vehicles because the relevant provisions expressly excluded such vehicles from the allowance. Under the 1922 Act, the second proviso to section 10(2)(vib) barred rebate where the machinery or plant consisted of road transport vehicles, and fitted engines were treated as part of those vehicles. Under section 33 of the 1961 Act, the main enacting words likewise excluded road transport vehicles from the rebate. The principle stated is that a taxing provision granting development rebate cannot be applied to engines fitted to excluded vehicles merely because the engines are machinery in a general sense. en-us Thu, 28 Nov 1974 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6435 Development rebate was unavailable for diesel engines fitted to road transport vehicles because the relevant provisions expressly excluded such vehicles from the allowance. Under the 1922 Act, the second proviso to section 10(2)(vib) barred rebate where the machinery or plant consisted of road transport vehicles, and fitted engines were treated as part of those vehicles. Under section 33 of the 1961 Act, the main enacting words likewise excluded road transport vehicles from the rebate. The principle stated is that a taxing provision granting development rebate cannot be applied to engines fitted to excluded vehicles merely because the engines are machinery in a general sense. Case-Laws Income Tax Thu, 28 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6435