https://www.taxtmi.com/caselaws?id=13957 Leaf-carrying basket trailers used exclusively within a tea estate to transport green leaves to the factory were treated as plant and machinery because they had a direct functional nexus with the tea manufacturing process and were not used as general road vehicles. On those undisputed facts, the trailers formed part of the integrated business of tea manufacture and sale, so investment allowance was admissible. en-us Wed, 20 Jun 2001 00:00:00 +0530 Mon, 06 Jul 2009 15:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13957 Leaf-carrying basket trailers used exclusively within a tea estate to transport green leaves to the factory were treated as plant and machinery because they had a direct functional nexus with the tea manufacturing process and were not used as general road vehicles. On those undisputed facts, the trailers formed part of the integrated business of tea manufacture and sale, so investment allowance was admissible. Case-Laws Income Tax Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13957