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TMI Blog2004 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that the provision giving benefit to those who were engaged in running poultry farms was separate and distinct from the provisions which provided incentive to industrial undertakings engaged in the business of manufacturing or producing articles. Thus, if the expression industrial undertaking for the purpose of business of manufacture or production of an article or thing is read in the context of the provisions of the Act and with regard to the legislative history of the provisions of the Act, it is abundantly clear that those who are engaged in the business of hatcheries are neither industrial undertakings nor engaged in the business of producing articles or things." In view of the above, we hold that the Tribunal erred in law in admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is carried on and the apparatus with which the business is carried on. The latter category would fall within the ambit of the phrase "plant". The premises cannot be termed as "plant". The building in which the business is carried on might be well suited to the business or have been built for the business but it would not be a plant. The suitability is the reason why the business is carried on there but it does not make it a thing with which the business is carried on. If a building is merely a setting or place to accommodate some apparatus, then that cannot be termed as plant but if that plays an important role in carrying on the business then it will fall within the definition of the term "plant". It would be a plant if it is a tool of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot apparatus or adjunct for running of a hotel. The court did not proceed to hold that a building in which the hotel was run was itself a plant, otherwise the court would not have gone into the question whether the sanitary fittings used in bath room was plant. (3) For a building used for a hotel, specific provision is made granting additional depreciation under section 32(1)(v) of the Act. (4) Barclay, Curie and Co.'s case [1970] 76 ITR 62, decided by the House of Lords pertains to a dry dock yard which itself was functioning as a plant that is to say, structure for the plant was constructed so that dry dock can operate. It operated as an essential part in the operations which took place in getting a ship into the dock, holding it secure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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