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TMI Blog2000 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... s a factory building in respect of which higher depreciation at double the normal rate should be allowed is the question referred to us by the Tribunal at the instance of the assessee. The assessment year is 1982-83. It is obvious that eggs are the result of a natural biological process, and are not an article of manufacture. The buildings in which this natural biological process occurs is the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be regarded as a factory building for the purpose of allowance of a higher rate of depreciation. The court held that the canteen building must be regarded as being part and parcel of the factory premises. The Supreme Court in the case of CIT v. Venkateswara Hatcheries (P.) Ltd. [1999] 237 ITR 174 considered the claim of a hatchery that it should be regarded as an industrial undertaking in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an event of nature. The only difference seems to be that, by application of mechanical methods, the mortality rate of chicks is less and the assessee may get chicks more in number. This, however, would not mean that the assessee produces chicks and that chicks are 'articles or things'. We are, therefore, of the opinion that the assessee is neither an industrial undertaking nor does the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Siddarth Agencies v. CIT [2000] 244 ITR 826 had occasion to consider a similar question. This court observed that the housing of chicks in the buildings could not be expected to cause any wear and tear and stress and strain on the building as in the case of factory buildings, housing, machinery, or even the kitchen of a canteen attached to the factory. The hatchery not being an ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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