( 1 ) HAVING heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunals 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. .