Dismissing the appeal of the revenue the Court held that ,dumper and valvo machines, used by assessee for his own mining purposes as well as giving them on hire, were eligible for higher rate of depreciation . Expression used in sub-clause (ii) of clause 3 of Entry No. III of Appendix -1, namely motor buses, motor lorries and motor taxies is having wide amplitude and term motor lorries used therein, would include dumper and Volvo machines . (AY. 2011-12)