Movable fixtures treated as goods when not permanently fastened to premises, making the transfer taxable under sales tax law.

Fittings, fixtures, cupboards and fixed installations removed or transferred with premises were treated as movable property where the contractual arrangement and subsequent conduct showed they were meant to remain easily removable and there was no material of permanent fixation with the lessor's written consent. On that basis, the articles retained the character of goods under the Bengal Finance (Sales Tax) Act, 1941, because they had not become immovable property by being permanently fastened to the building. The transaction was therefore a sale of goods exigible to tax, and the assessment was upheld.

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Issues: Whether the fittings, fixtures, cupboards and fixed installations removed or transferred in connection with the premises were movable property and therefore "goods" under the Bengal Finance (Sales Tax) Act, 1941, so as to make the amount received taxable as consideration for sale of goods.

Analysis: The definition of "goods" in the 1941 Act is inclusive and covers movable property. The decisive question was whether the articles had become immovable property by being permanently fastened to the building. On the contractual terms between the parties and their subsequent conduct, the articles were meant to be easily removable and no material showed any permanent fixation with the lessor's written consent. As the articles were not permanently fastened to the building, they retained the character of movable property and fell within the statutory definition of goods.

Conclusion: The transaction amounted to a sale of goods exigible to tax under the Bengal Finance (Sales Tax) Act, 1941, and the assessment was upheld against the applicant.

Ratio Decidendi: Articles fixed to premises are taxable as goods if, on the contractual arrangement and surrounding conduct, they remain movable and are not permanently fastened so as to become immovable property.

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