JUDGEMENT
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(1.) HAVING heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunal's order dated March 26, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court:
"Whether the Tribunal was legally justified in holding the hotel building as plant and directing allowance of depreciation at a higher rate ?"
(2.) THE application is, therefore, allowed.;
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