During the year the assessee had made a payment of a certain amount to State Power Corp. towards the construction of a transmission line and other supporting work.  Assessing Officer held that said the expenditure was capital in nature.  On appeal the Court held that power transmission lines which were laid by assessee were, upon erection, to constitute the exclusive property of State Power Crop.  State Power Crop. was only consumer of electricity generated by the assessee and assessee had incurred said expenditure to facilitate its own business.-Further, the fixed capital of assessee was untouched and there was no capital accretion for the assessee. Accordingly, the expenditure which was incurred by assessee in the laying of the transmission line was revenue expenditure.