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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Plant or machinery interpretation: apply the functionality test to decide when a building qualifies as plant for GST exceptions.</h1> The commentary explains that the legislature's distinct use of the phrases plant or machinery and plant and machinery means they should not be equated; the narrower explanatory definition excluding buildings cannot be mechanically applied to the clause using 'plant or machinery.' It urges application of the functionality test-whether a building serves special technical requirements-to determine if a building qualifies as a plant for the GST exception concerning construction of immovable property on a taxable person's own account.

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