1989 (2) TMI 66

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..... ce under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that fluorescent tubes were not domestic electrical appliances and the assess .....

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..... which was dismissed. Hence, the Revenue sought a reference and it is at the instance of the Revenue that the aforesaid question of law has been referred to this court for its opinion. The answer to the question referred to this court turns on the meaning of the expression "electric appliances" occurring in item No. 12 of the XIth Schedule to the Act. That provision lays down that domestic electri .....

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..... s, educational institutions and hospitals. The Tribunal was, therefore, justified in holding that fluorescent tubes were not electric appliances and that the assessee was entitled to investment allowance under section 32A of the Act. For all these reasons, our answer to the question referred to this court is in the affirmative and against the Revenue. In the circumstances of the case, parties sha .....

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