https://www.taxtmi.com/caselaws?id=156537 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. 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 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. Case-Laws VAT and Sales Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156537