Judgment G. C. Bharnka, S. K. Chattopadhyaya, JJ. 1. In this case the Tribunal has referred to the following questions of law for the opinion of this Court under the provisions of Sec.27 (1) of the Wealth Tax Act, 1957 :- "whether the exemption mentioned under Sec.5 (1) (xxxii) of the wealth-tax Act, 1957 extended to the land and building forming part of an industrial undertaking pertaining to the firm. " 2. We need not advert to the fact of the case because the question referred to this Court is squarely answered by this Court in the case of C. I. T. V/s. Shri Dungarwal Tainwala, (Taxation Case No.20/80 with Taxation Case no.98/100 of 1984 ). disposed of on 15th November, 1980. This Court on an elaborate consideration of (he relevant provisions has answered the aforesaid question in favour of the assessee and has held that land and building will form part of the industrial undertaking for the purpose of grant of exemption under Sec.5 (1) (xxxii) of the Wealth Tax Act. 3. Relying the aforesaid case of this Court, the question involved here has to be answered in affirmative and in favour of the assessee. Anyhow, there will be no order as to costs. 4. Let a copy of this Judgment be communicated to the Assistant registrar, Income Tax Appellate Tribunal, Patna Bench, Patna, in terms of Sec.260 of the Income Tax Act, 1961. Reference answered in affirmative.