https://www.taxtmi.com/caselaws?id=55182 A road roller was held not to qualify as earth-moving machinery because its function was limited to pressing down materials and not earth removal. The Gujarat High Court ruling on dumpers was treated as inapplicable, as it did not establish any general rule that a road roller is a road transport vehicle. Even on that view, a road transport vehicle was not covered by the 30% depreciation entry. The applicable classification was road-making plant and machinery under sub-item 14 of item III-B in Part I of Appendix I to the Income-tax Rules, 1962, attracting only 15% depreciation. The assessee's claim for the higher rate was therefore rejected. en-us Tue, 25 Nov 1986 00:00:00 +0530 Wed, 24 Nov 2010 13:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55182 A road roller was held not to qualify as earth-moving machinery because its function was limited to pressing down materials and not earth removal. The Gujarat High Court ruling on dumpers was treated as inapplicable, as it did not establish any general rule that a road roller is a road transport vehicle. Even on that view, a road transport vehicle was not covered by the 30% depreciation entry. The applicable classification was road-making plant and machinery under sub-item 14 of item III-B in Part I of Appendix I to the Income-tax Rules, 1962, attracting only 15% depreciation. The assessee's claim for the higher rate was therefore rejected. Case-Laws Income Tax Tue, 25 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55182