https://www.taxtmi.com/caselaws?id=21991 Machinery mounted on a lorry does not become a motor lorry or road transport vehicle merely by being transported on it, so special depreciation was denied for rig and compressor used for bore-well drilling. By contrast, drills, air-compressors and jack-hammers used in heavy construction work such as dams and tunnels qualified as earth-moving machinery and attracted special depreciation. Sinking bore-wells was also treated as production of a thing for investment allowance purposes, and the rig and compressor were held not to be road transport vehicles, so the statutory exclusion did not apply. en-us Tue, 23 Apr 1991 00:00:00 +0530 Sat, 05 Dec 2009 12:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21991 Machinery mounted on a lorry does not become a motor lorry or road transport vehicle merely by being transported on it, so special depreciation was denied for rig and compressor used for bore-well drilling. By contrast, drills, air-compressors and jack-hammers used in heavy construction work such as dams and tunnels qualified as earth-moving machinery and attracted special depreciation. Sinking bore-wells was also treated as production of a thing for investment allowance purposes, and the rig and compressor were held not to be road transport vehicles, so the statutory exclusion did not apply. Case-Laws Income Tax Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21991