Description: Where a plant has to assembled, erected and attached to the earth by a foundation it is not capable of being sold as it is, without anything more, and does not constitute “goods”(Quality steel tubes (P) Ltd. V. collector of central Excise U.P; Mittal Engineering works (P) Ltd .V. collector of central excise , Meerut ).
Just because a machine is fixed to the earth for better functioning does not automatically make it an “immovable property ”. (Sirpur paper mills Ltd., V collector of central excise, Hyderabad).
Source: Trade and Taxes volume no 18. Part no.1 April 2011. Page no.187.
Our Comment: Plant and machinery fixed to earth cannot be immovable property
