Supreme Court Upholds Tribunal Decision on Storage System Installation

The Supreme Court affirmed the Tribunal's decision, dismissing the appeal. It was held that the storage system installed was deemed a permanent fixture attached to the ground due to the nature of the civil work involved in its installation, as outlined in the work order.

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The Supreme Court dismissed the appeal, affirming that the storage system installed was a permanent fixture fixed to the ground based on the work order specifying civil work like digging trenches and refilling with concrete. The Tribunal's decision was upheld.

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