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2003 (4) TMI 91 - HC - Income TaxSmall Scale Industries - "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the structural steel and tubular structure fall within the definition of 'plant and machinery'? - (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to depreciation at 30 per cent. on the structural steel and tubular structure?" - It is not necessary that the manufacturer itself would sell the manufactured goods. The manufacturer may utilise it for construction of dams or for other purposes. Once a person manufactures any goods involving use of plant and machinery, capital and labour, he will be treated as a manufacturer and then it will be a case covered under section 43 of the Income-tax Act. - we answer the questions referred to above in favour of the assessee and against the Department.
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