https://www.taxtmi.com/caselaws?id=38857 A workshop used for minor body-building work, repairs and maintenance of motor omnibuses was treated as a factory building for depreciation because it employed more than ten workers, used motor-driven power, and was registered under the Factories Act. In the absence of any statutory definition of "factory" in the Act or Rules, the ordinary and natural meaning of the term was applied to the assessee's business context. That interpretation was held to involve no error of law, and no referable question of law arose from the Tribunal's order. en-us Mon, 29 Mar 1976 00:00:00 +0530 Sat, 10 Apr 2010 10:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38857 A workshop used for minor body-building work, repairs and maintenance of motor omnibuses was treated as a factory building for depreciation because it employed more than ten workers, used motor-driven power, and was registered under the Factories Act. In the absence of any statutory definition of "factory" in the Act or Rules, the ordinary and natural meaning of the term was applied to the assessee's business context. That interpretation was held to involve no error of law, and no referable question of law arose from the Tribunal's order. Case-Laws Income Tax Mon, 29 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38857