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TMI Blog2000 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 1991-92. The solitary ground projects the grievance of the revenue as under : "The learned Commissioner (Appeals) has erred in Law and on the facts of the case in holding that tubewells are 'Plant' and in directing the Assessing Officer to allow depreciation on 'tubewell' at the rates applicable to plant, when, as per note 1 below the appendix I to IT Rules, 1962, 'tubewell' is inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant records. The only question which falls for our consideration is that whether the tubewell is part of "building" or "plant and machinery". 4. It is the duty of the Court to consider all the relevant material which has a bearing on the subject, more so, when the matter is decided ex parte qua one of the parties before the Tribunal. The assessee is a manufacturer of Duplex Cardboard. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude anything other than those specified in the section if it is an item which is used for the purpose of the business or profession. In certain circumstances, the items of building can be included in the term 'plant' if these items pass the functional test. It must be seen whether the subject-matter involved that, is building or structural part thereof constitutes an apparatus or a tool of taxp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the apparatus need not be used by mechanical operation or by any other process. It has been observed that in the case of a building, it has to be seen whether it can be said to be the apparatus by which the business is being carried on. If the building or structure or part thereof is such by which the business activities are carried on, then it would amount to plant. A similar view was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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