1988 (11) TMI 11

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....reference at the instance of the Department is : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation on roads, walks, driveways and approach roads inside the factory premises on the footing that they constitute 'plant'?" On the face of it the question is covered against the assessee by this court's judgment in CIT v. Sandvik Asia Ltd. [1983] ....