2002 (8) TMI 83

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....ABU J.-The question referred to us at the instance of the Revenue is: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee is entitled to investment allowance under section 32A in respect of dumpers used in the business of mining operation on contract?" The assessment year is 1980-81. The assessee which owned dum....

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....oard's instruction F. No. 202/34/72-ITA-II, dated March 15, 1975, the Board had directed that the test as to whether a particular vehicle was a road transport vehicle or not would be the test of the use to which the vehicle is ordinarily put and not merely the fact that it is capable of moving on the roads. The Board expressed the view that dumpers and tippers could not be treated as road transpor....