1996 (9) TMI 55

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....essee and the following question of law has been referred by the Tribunal for answer by this court : " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the sheds used for drying tiles in the process of manufacturing of tiles were not 'plant' and as such the assessee was not entitled to investment allowance thereon ? " The brief facts givin....

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....gral part of the industry. But the Commissioner took the view that it will not come within the definition of the words "plant and machinery". Therefore, the Commissioner of Income-tax reversed the order of the Assessing Officer. Aggrieved by this order, the assessee approached the Tribunal and the Tribunal affirmed the finding of the Commissioner, Hence, an application was made by the assessee for....