JUDGMENT 1. - The Income Tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the Revenue, has referred the following question of law for the opinion of this Court: "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the aseessee was entitled to depreciation on trucks & Dumpers. 2. The same question camp-up for consideration before us in D.B. Income Tax Reference Case No. 77/1985 (The Commissioner of Income Tax, Jaipur v. Manjeet Stone Company, Kota) , which we have decided today, wherein, while answering the question in favour of the Revenue, we have held that as the truck has been used by the assessee in its business, therefore, the case of the assessee is covered by Entry No. III (ii) D-9 and not by Entry No. III (ii) E-(l-A) of part I of Appendix-1, appended to the Income Tax Rules, 1962,.and as such, the assessee is entitled for the depreciation @ 30% and not @ 40%. 3. For the reasons given in D.B. Income Tax Reference Case No. 77/1985 (The Commissioner of Income Tax, Jaipur v. Manjeet Stone Co., Kota) , we are of the opinion that the assessee is entitled for depreciation @ 30% and not @ 40% on the trucks used by it for its business. The question referred is, therefore, answered in negative, i.e., in favour of the Revenue and against the assessee. No order as to costs. 4. Let the answer be returned to the Tribunal in accordance with Section 260(1) of the Income Tax Act.Reference answered in favour of revenue. *******