TMI BlogCourt Rules Workstations, Partitions, and Tables Assembly Not Manufacturing; Deemed Immovable Property by Commissioner.Process amounting to manufacture or not - Immovable property or not - workstations, partitions, storage units, tables etc. Came into existence, piece by piece, at the site of the customers and were permanently embedded/fixed to the ground - commissioner has rightly set aside the demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|