"Goods" Definition in Section 2(d): Leasing Land with Plants & Machinery Excluded from VAT/Sales Tax.

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....Scope of term Goods u/s 2 (d) of the Act - Taxation of Transfer of Right to use goods - besides plants and machinery, entire land and building was leased out and there was no provision/agreement that plants and machinery shall be severed or removed from earth - cannot be treated as goods - HC....