1. - The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated August 24, 1983, under section 256(1) of the Income-tax Act in respect of the assessment years 1976-77 and 1977-78 :

" Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the massive reinforced concrete structure, especially designed to take up loads, constituted 'plant' within the meaning of section 43(3) of the Income-tax Act, 1961." ?

2. The assessee is a limited company and is a manufacturer of grinding media balls and ingots. A claim for depreciation initially was made on the plant and machinery installed. The Income-tax Officer held that the building for the plant and machinery is not plant and, therefore, the depreciation and investment allowance was disallowed. In appeal before the Commissioner of Income-tax (Appeals), it was observed that the building in the present case could be covered within the meaning of the word "plant". The main stress before the Commissioner of Income-tax (Appeals) was that the factory structures which have been constructed for production of heavy steel ingots, grinding m