https://www.taxtmi.com/caselaws?id=179980 Windmills sold separately before execution and registration of the land sale deed retained their character as movable property, so their value could not be included in the land conveyance for stamp duty or registration charges. The schedule reference to the windmills was treated as descriptive of the land transfer, not as an independent conveyance of the machinery. Because the installations were fixed for their own operation and not for the permanent beneficial enjoyment of the land, the demand was unsustainable and refund of the excess duty collected was warranted. en-us Fri, 01 Mar 2013 00:00:00 +0530 Wed, 12 Jul 2023 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179980 Windmills sold separately before execution and registration of the land sale deed retained their character as movable property, so their value could not be included in the land conveyance for stamp duty or registration charges. The schedule reference to the windmills was treated as descriptive of the land transfer, not as an independent conveyance of the machinery. Because the installations were fixed for their own operation and not for the permanent beneficial enjoyment of the land, the demand was unsustainable and refund of the excess duty collected was warranted. Case-Laws Indian Laws Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179980