https://www.taxtmi.com/caselaws?id=156537 Fixtures, fittings, cupboards and fixed installations transferred with premises remain "goods" under the Bengal Finance (Sales Tax) Act, 1941 where they are not permanently fastened to the building. The inclusive definition of goods covers movable property, and classification depends on the contractual arrangement and surrounding conduct. Articles intended to be easily removable, without evidence of permanent fixation or the lessor's written consent to such fixation, retain their movable character. Consideration received for their transfer is therefore taxable as a sale of goods, and the assessment was upheld. en-us Thu, 13 Feb 1992 00:00:00 +0530 Sat, 21 Sep 2013 14:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156537 Fixtures, fittings, cupboards and fixed installations transferred with premises remain "goods" under the Bengal Finance (Sales Tax) Act, 1941 where they are not permanently fastened to the building. The inclusive definition of goods covers movable property, and classification depends on the contractual arrangement and surrounding conduct. Articles intended to be easily removable, without evidence of permanent fixation or the lessor's written consent to such fixation, retain their movable character. Consideration received for their transfer is therefore taxable as a sale of goods, and the assessment was upheld. Case-Laws VAT and Sales Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156537