https://www.taxtmi.com/caselaws?id=273598 Plant and machinery fixed in a bone mill were treated as immovable property because the annexation served the permanent beneficial enjoyment of the factory premises, not merely the convenience of the machinery. The court applied the fixture test and held that the decisive factor was the intention inferred from the circumstances, including acquisition of land and machinery for carrying on the business together. On that basis, an instrument creating a charge over the machinery required compulsory registration, and the challenge to the suit succeeded. en-us Thu, 06 Apr 1944 00:00:00 +0630 Wed, 04 Jul 2018 12:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273598 Plant and machinery fixed in a bone mill were treated as immovable property because the annexation served the permanent beneficial enjoyment of the factory premises, not merely the convenience of the machinery. The court applied the fixture test and held that the decisive factor was the intention inferred from the circumstances, including acquisition of land and machinery for carrying on the business together. On that basis, an instrument creating a charge over the machinery required compulsory registration, and the challenge to the suit succeeded. Case-Laws Indian Laws Thu, 06 Apr 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=273598