In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
68 and that in AIR 1962 SC 29. 7.12 In Websters dictionary, steam is defined as energy. Websters Abridged Dictionary defined it as power or energy. Oxford English Dictionary went a step further in defining steam as mechanical or electrical energy or any form Of energy or force available for application to work (as that of gravitation, running, wind, steam