https://www.taxtmi.com/caselaws?id=385337 Property attached to the earth was treated as taxable goods only if the lease or sale deed conferred a right of severance or removal on the transferee or lessee; absent such a clause, the equipment remained immovable property. Applying that principle, the turnover relating to turbo alternators and boiler equipment was remitted for fresh determination on the terms of the relevant contracts, with additional evidence allowed for the boiler sale deed. Tax on the baggase/lugdi turnover was upheld because the assessee had disclosed the sale and collected tax, while works contract turnover under section 3AAAA was held not taxable for the relevant year to the extent noted, as the later amendment and notification were not retrospective. en-us Thu, 22 Aug 2019 00:00:00 +0530 Tue, 03 Sep 2019 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385337 Property attached to the earth was treated as taxable goods only if the lease or sale deed conferred a right of severance or removal on the transferee or lessee; absent such a clause, the equipment remained immovable property. Applying that principle, the turnover relating to turbo alternators and boiler equipment was remitted for fresh determination on the terms of the relevant contracts, with additional evidence allowed for the boiler sale deed. Tax on the baggase/lugdi turnover was upheld because the assessee had disclosed the sale and collected tax, while works contract turnover under section 3AAAA was held not taxable for the relevant year to the extent noted, as the later amendment and notification were not retrospective. Case-Laws VAT and Sales Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385337