[Kyt]

Yes but the decision to bomb Dresden was not due to it's industry but at the instigation of Churchill, at the behest of the Russians, both of whom thought that it would disrupt the communications network. At that time the bombings were being carried out on larger industrial facilities such as oil production.

The degree to which it was a military decision or a political one then becomes debateable.

As the RAF Hendon states:
British Military Aviation in 1945 - Part 1

13-14 February

RAF Bomber Command opens what will become one of the most controversial aerial bombardments in the history of the Combined Bomber Offensive - the raids conducted on the city of Dresden by the Royal Air Force (RAF) during the night and by the Eighth United States Army Air Force (USAAF) during the following day.

During the opening weeks of 1945, consideration within the higher Allied politico-military leadership turned to the manner in which British and United States strategic bomber forces might be used to aid the Soviet advance into Germany. The desire to provide some tangible assistance to the Soviet armed forces led to the conception of a plan, codenamed Thunderclap, to disrupt German defensive operations by striking at vital urban centres where, as Sir Charles Portal, the Chief of the Air Staff, noted on 26 January 1945, "a severe blitz will not only cause confusion in the evacuation from the East but will also hamper the movement of troops from the West."

Debate within the Air Ministry with regards to the merit of diverting RAF Bomber Command and the US Eighth Air Force from their current primary targets - oil production facilities, jet aircraft factories and submarine yards - to Thunderclap was spurred by the intervention of the Prime Minister, Winston Churchill. On 26 January, Churchill pressed the Secretary of State for Air, Sir Archibald Sinclair,"I asked [on 25 January] whether Berlin, and no doubt other large cities in East Germany, should not now be considered especially attractive targets. Prey report to me tomorrow what is going to be done." Moreover, the possible advantages of such attacks were not lost on Soviet military leaders. At Yalta on 4 February, General Antonov advocated air attacks against communication centres including Berlin and Leipzig.

The first such centre to be attacked was Dresden. A planned USAAF attack on the city on 13 February 1945 was abandoned due to unsuitable weather. However, on the night of 13-14 February 796 Avro Lancasters and nine de Havilland Mosquitoes of RAF Bomber Command, attacking in two raids separated by a gap of three hours, dropped 1,478 tons of high explosive and 1,182 tons of incendiaries on the city. Following the second raid, a firestorm developed, which led to large areas of the city being burned out. At the time of the attack, Dresden was crowded with refugees fleeing the advancing Soviet Army. It is now accepted that between 40,000 and 50,000 casualties resulted from these attacks.

14 February
A second attack was carried out by the United States Army Air Force (USAAF) on the following day, when 311 Boeing B17 Flying Fortresss of the 1st Air Division, US Eighth Air Force dropped a further 771 tons of bombs on the city. Two further US attacks were mounted on 15 February and on 2 March 1945.