Supreme Court dismisses appeal; taxpayer without patent rights cannot claim 50% investment tax relief.

The Supreme Court dismissed the extraordinary review of the tax authority's decision denying investment tax relief to a taxpayer. The taxpayer purchased a machine intended for a patented process but failed to obtain the necessary patent or license rights from the original inventor. The court ruled that the statutory requirement for investment relief is satisfied only if the taxpayer holds the patent or license, not merely if the machine is associated with a patented process.