https://www.taxtmi.com/caselaws?id=161737 Plant and machinery installed in a ginning and pressing factory were treated as immovable property, not detachable goods, because the machinery was annexed to the earth for the permanent beneficial enjoyment of the factory premises. The court applied the settled test under the General Clauses Act and the Transfer of Property Act, focusing on the degree and mode of annexation, the purpose of attachment, and whether the equipment could be usefully operated apart from the land and building. As the lease deed covered the land, building, plant and machinery as an integrated establishment, the machinery fell outside the tax notification applicable to movable goods. The revision petitions failed. en-us Wed, 23 Apr 2003 00:00:00 +0530 Wed, 05 Feb 2014 14:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161737 Plant and machinery installed in a ginning and pressing factory were treated as immovable property, not detachable goods, because the machinery was annexed to the earth for the permanent beneficial enjoyment of the factory premises. The court applied the settled test under the General Clauses Act and the Transfer of Property Act, focusing on the degree and mode of annexation, the purpose of attachment, and whether the equipment could be usefully operated apart from the land and building. As the lease deed covered the land, building, plant and machinery as an integrated establishment, the machinery fell outside the tax notification applicable to movable goods. The revision petitions failed. Case-Laws VAT and Sales Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161737