1980 (4) TMI 197

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....t allowance in respect of generators and motors. According to the Revenue generators and motors are to be classified as 'stationary electrical machineries' for which no extra shift allowance is a available. But we have considered this question in detail in ITA No. 829 / 78-79 and we may read an extract of the order. "We have carefully considered the records as well as the arguments. The questio....

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....As for the argument of the learned Departmental Representative that generator is a "stationary plant" within the meaning of the entry, we find that the words "stationary plant", form part of the phrase "transformers and other stationary plant". Hence only "stationary plant" in the class of transformers could become ineligible for extra shift allowance. Generator is a more basic machinery than tran....