https://www.taxtmi.com/caselaws?id=21198 Section 80-I relief depends on profits being attributable to a priority industry, including manufacture of articles or things listed in the Sixth Schedule. Mining machinery in item No. (4) of that Schedule is read as a specialised mechanical contrivance under the statutory classification in the Industries (Development and Regulation) Act, 1951, and not every article or tool used in mining. On that construction, miner's safety cap lamps are articles used in mining but are not themselves machinery. The lamps therefore do not fall within item No. (4) of the Sixth Schedule and do not qualify the assessee for deduction under section 80-I on that basis. en-us Thu, 03 Dec 1992 00:00:00 +0530 Fri, 20 Nov 2009 16:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21198 Section 80-I relief depends on profits being attributable to a priority industry, including manufacture of articles or things listed in the Sixth Schedule. Mining machinery in item No. (4) of that Schedule is read as a specialised mechanical contrivance under the statutory classification in the Industries (Development and Regulation) Act, 1951, and not every article or tool used in mining. On that construction, miner's safety cap lamps are articles used in mining but are not themselves machinery. The lamps therefore do not fall within item No. (4) of the Sixth Schedule and do not qualify the assessee for deduction under section 80-I on that basis. Case-Laws Income Tax Thu, 03 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21198