Assessee city development authority formed by State Government installed plant and machinery for water supply project and thus, same was put to use for purpose of providing infrastructure facility, assessee would be eligible for 100 per cent deduction. Developed road for purpose of construction of water supply project. Road developed by assessee would not fall under item (1) of New Appendix, Part-A under Rule 5 because road cannot be used for residential purpose ,such road would also not fall under item (3) of New Appendix, Part-A under Rule 5 because no machinery and plant could be installed on road .Accordingly  it would fall under residual item (2) which provides for 10 per cent depreciation  (AY. 2008-09 to 2010 -11)