AJIT K. SENGUPTA, J.

( 1 ) IN this reference under Section 256 (1) of the Income-tax Act, 1961, the following questions of law have been referred by the Tribunal for the opinion of this court :

( 2 ) QUESTIONS at the instance of the assessee :"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rate of depreciation as made applicable with effect from April 2, 1983, was not applicable for the assessment year 1983-84 in the case of the assessee ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not an industrial company mainly engaged in manufacturing of goods ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rate of income-tax applicable to the company will be that applicable to a non-industrial company ? 4. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not entitled to extra shift depreciation ?"

( 3 ) QUESTIONS at the instance of the Revenue :"1. Whether, on the facts and in the circumstances of the case, the Income-tax

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