https://www.taxtmi.com/caselaws?id=57458 A container mounted on a truck and used to transport liquified ammonia was treated as a gas cylinder for depreciation purposes because it was circular in shape, specially licensed for compressed ammonia gas, and fitted with valves and regulators. The classification turned on the container's form and function rather than its size, and the fact that a tanker ordinarily carries liquid in bulk did not change its character. The item therefore fell within the relevant depreciation entry, and 100 per cent depreciation was allowed on the cylinder together with its valves and regulators. en-us Fri, 25 Oct 1991 00:00:00 +0530 Fri, 10 Dec 2010 12:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57458 A container mounted on a truck and used to transport liquified ammonia was treated as a gas cylinder for depreciation purposes because it was circular in shape, specially licensed for compressed ammonia gas, and fitted with valves and regulators. The classification turned on the container's form and function rather than its size, and the fact that a tanker ordinarily carries liquid in bulk did not change its character. The item therefore fell within the relevant depreciation entry, and 100 per cent depreciation was allowed on the cylinder together with its valves and regulators. Case-Laws Income Tax Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57458