https://www.taxtmi.com/caselaws?id=12344 Dumpers owned by the assessee and used in mining operations under contract with the mine owner were treated as being used for mining purposes, not as road transport vehicles merely carrying goods on roads. Applying the ordinary-use test for the vehicle, the court held that such deployment fell within the relevant allowance provision. Investment allowance was therefore allowable on the dumpers, and the issue was answered in favour of the assessee and against the Revenue. en-us Tue, 20 Aug 2002 00:00:00 +0530 Mon, 22 Feb 2010 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12344 Dumpers owned by the assessee and used in mining operations under contract with the mine owner were treated as being used for mining purposes, not as road transport vehicles merely carrying goods on roads. Applying the ordinary-use test for the vehicle, the court held that such deployment fell within the relevant allowance provision. Investment allowance was therefore allowable on the dumpers, and the issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12344