https://www.taxtmi.com/caselaws?id=246873 Plant and machinery fixed to the earth in a leased industrial unit will not fall within the definition of goods under Section 2(d) of the U.P. Sales Tax Act, 1948 where the contract does not contemplate severance. The legal character depends on the nature and degree of annexation, the manner of attachment, and the intention behind fixing the equipment. Where the entire unit, including land, building, plant and machinery, is leased as a running concern and the machinery is permanently attached for operational and beneficial enjoyment, it is treated as immovable property. On those facts, the machinery was outside the scope of tax on transfer of the right to use goods. en-us Mon, 13 Jan 2014 00:00:00 +0530 Fri, 17 Jul 2015 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246873 Plant and machinery fixed to the earth in a leased industrial unit will not fall within the definition of goods under Section 2(d) of the U.P. Sales Tax Act, 1948 where the contract does not contemplate severance. The legal character depends on the nature and degree of annexation, the manner of attachment, and the intention behind fixing the equipment. Where the entire unit, including land, building, plant and machinery, is leased as a running concern and the machinery is permanently attached for operational and beneficial enjoyment, it is treated as immovable property. On those facts, the machinery was outside the scope of tax on transfer of the right to use goods. Case-Laws VAT and Sales Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246873