COMMISSIONER OF INCOME TAX Vs. BAJRANG ENTERPIRSES

JUDGEMENT

(1.) THE question referred to us at the instance of the Revenue is :

(2.) THE assessment year is 1980 81.

(3.) BY the standard laid down by the Board itself, it is clear that the dumpers in this case, which were being used for mining purposes and not merely for carrying goods on the roads were not required to be treated as motor transport vehicles. The investment in the dumpers having been made by the assessee and the dumpers having been used for the purpose of mining, investment allowance was clearly allowable and had rightly been allowed by the CIT an the Tribunal. We, therefore, answer the question referred to us in favour of the assessee and against the Revenue.