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The third Schedule R2 hospital is designating the factory as a factory building and the first appellate authority is allowing a reduction of 10% in the outbreak allowance hospital building. The machinery used in the hospital was used in the factory. If the establishment allows the use of machinery equipments as a factory building with the purpose of manufacture / manufacture of different types, the type of machinery used in each house hold ie computer electric gadget here Even generators can fall into their realm. Factory building definition If the hospital building was to be declared a factory building, then the industrial law attracted to the factories would have to be applied to the hospital as well as the first appellate authority allowed the hospital building to be declared factory building in violation of the law. @The First Appellate Authority was not lasting 10% in view of the Order as vacated by the Appellate Tribunal while the Assessing Officer was allowed to restore the @ 5 deficiency.

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