1989 (1) TMI 5

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..... for our opinion : " Whether, on the facts and in the circumstances of the case, the entire cinema theatre comprising each and every part of the theatre, whether it is within the auditorium portion of it or outside it, including false ceilings and wooden panelling of the auditorium, rolling shutters, fountain, mirrors, furniture and fixtures, etc., outside the auditorium is 'plant' for the purpose .....

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..... the building can be included in the said term. In so far as the furniture, fittings and fixtures consisting of wooden walls including false ceiling and wooden panelling of the walls and the chairs would also come within the purview of " plant " for development rebate. However, the case of the chairs outside the auditorium would be different and they cannot come within the definition of " plant F .....

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