https://www.taxtmi.com/caselaws?id=299482 Functional industrial installations that form part of an integrated plant do not become civil structure or immovable goods merely because steel and cement were used in their construction. Applying the Kerala Value Added Tax Act, 2003 and S.R.O. 324/2005, the silos and connected machinery were treated as plant, machinery and equipment within the meaning of capital goods, not items in the negative list. As a result, the installations qualified for input tax credit and the State's revision failed. en-us Tue, 12 Nov 2019 00:00:00 +0530 Sat, 16 May 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299482 Functional industrial installations that form part of an integrated plant do not become civil structure or immovable goods merely because steel and cement were used in their construction. Applying the Kerala Value Added Tax Act, 2003 and S.R.O. 324/2005, the silos and connected machinery were treated as plant, machinery and equipment within the meaning of capital goods, not items in the negative list. As a result, the installations qualified for input tax credit and the State's revision failed. Case-Laws VAT / Sales Tax Tue, 12 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299482