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Judgment
T.D. Sugla, J.—In this departmental reference relating to the assessee''s assessment for the assessment year 1969-70 and 1971-72, the only question that has been referred to this court by the Tribunal u/s 256(1) of the Income Tax Act, 1961, is :
"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding the roadways connecting the various plants with one another within the factory premises as ''plant'' entitled to depreciation and development rebate under the Income Tax Act ?"
Counsel are agreed that the issue involved herein is covered by a number of decisions of our court, the last one being Commissioner of Income Tax Vs. Tata Oil Mills Co. Ltd., . Following the aforesaid judgment, we answer the question referred to us in the negative, but direct the Tribunal that the assessee is entitled to depreciation on the roadways connecting the plants with one another within the factory premises as "building" and not as "plant".
No order as to costs.