https://www.taxtmi.com/caselaws?id=7233 An inclusive statutory definition of "plant" was applied to extend the ordinary meaning of the term to fixtures and equipment integral to the conduct of a hotel business. Sanitary fittings and pipeline fittings used for drainage and water supply were treated as necessary business equipment and therefore as plant, notwithstanding their description as furniture and fittings for depreciation purposes under the rules. The statutory meaning was not controlled by the depreciation classification. On that basis, the fittings qualified for development rebate. en-us Tue, 01 Aug 1967 00:00:00 +0530 Mon, 16 Feb 2009 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7233 An inclusive statutory definition of "plant" was applied to extend the ordinary meaning of the term to fixtures and equipment integral to the conduct of a hotel business. Sanitary fittings and pipeline fittings used for drainage and water supply were treated as necessary business equipment and therefore as plant, notwithstanding their description as furniture and fittings for depreciation purposes under the rules. The statutory meaning was not controlled by the depreciation classification. On that basis, the fittings qualified for development rebate. Case-Laws Income Tax Tue, 01 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7233