JUDGMENT

K. RAMASWAMY, J.:- The assessee claimed depreciation on the written down value of roads constructed by it as forming part of the cost of the factory building and also claimed development rebate on industrial transport use for transporting raw materials and finished goods within the factory premises. The I.T.O. disallowed the claims. The assessee went in appeal. The A.A.C. dismissed the appeal. On a further appeal the Tribunal following its earlier order for assessment year 1962-63 in the case of the assessee, allowed the aforesaid two claims with regard to depreciation on the roads as well as rebate on the Tractors, Trailors etc. The revenue filed an application under S. 256(1). The said application was dismissed by the Tribunal. The revenue then filed application under S. 256(2) in the High Court. The High Court accepted the application with regard to questions only and rejected it so far as the question regarding depreciation on roads is concerned. The revenue filed SLP against the order of the High Court. This Court by order dated 5-12-1980 granted special leave confined to question No. 1 only which reads as under:-

"Whether on the facts and in the circumstances of the ca