https://www.taxtmi.com/caselaws?id=414389 A furnace permanently embedded in factory premises and never intended to be dismantled or moved was treated as immovable property, so it did not answer the description of goods or machinery liable to Orissa sales tax. Lease rent for that embedded furnace also was not taxable as a sale or deemed sale of goods, because tax on transfer of the right to use goods applies only where the subject is movable goods and the lease concerned an immovable installation. The earlier stage of tax payment did not create a fresh basis to tax the lease rental. The revision petitions succeeded and the adverse assessment and appellate orders were set aside. en-us Tue, 26 Oct 2021 00:00:00 +0530 Tue, 17 May 2022 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414389 A furnace permanently embedded in factory premises and never intended to be dismantled or moved was treated as immovable property, so it did not answer the description of goods or machinery liable to Orissa sales tax. Lease rent for that embedded furnace also was not taxable as a sale or deemed sale of goods, because tax on transfer of the right to use goods applies only where the subject is movable goods and the lease concerned an immovable installation. The earlier stage of tax payment did not create a fresh basis to tax the lease rental. The revision petitions succeeded and the adverse assessment and appellate orders were set aside. Case-Laws VAT and Sales Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414389