TMI Blog1990 (12) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... xtra shift allowance was allowable on generators and other electrical machinery used for the purpose of the assessee's business ?" Question referred at the instance of the assessee : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that part of the cost of installation of generators being ancillary equipment was not entitled to development rebate on the ground that orders for such equipment were placed after December 1, 1973." Shortly stated, the facts are that the Income-tax Officer did not allow the assessee's claim for extra shift allowance in respect of generators and other electrical machinery on the ground that these plant and machinery fell under item III(iv)(1) of Appen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as it were, their colour from each other, the meaning of the more general being restricted to a sense analogous to that of the less general. One application of the general rule is the ejusdem generis rule. This rule of construction meaning " of the same kind " applies where there is particular description of property, sufficient to identify what was intended, followed by some general or " omnibus " description. This latter will be confined to objects of the same class or kind as the former, it being assumed that the general words were intended only to guard against some accidental omission in the objects of the kind mentioned and were not intended to extend to objects of a wholly different kind. In Lyndon v. Standbridge [1857] 2 H. and N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of electrical machinery which are of stationary nature. Generators, motors and centrifugal pumps are rotary machines which are not covered by the entry and are, therefore, entitled to extra shift allowance. For the reasons aforesaid, we answer the first question referred at the instance of the Revenue in the affirmative and in favour of the assessee. The second question which has been referred to this court at the instance of the assessee relates to the claim of development rebate on ancillary equipment necessary for installation of generators. It is common ground that this ancillary equipment was not ordered before December 1, 1973. Section 16 of the Finance Act, 1974, clearly provided that development rebate would not be admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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