- (1.) Heard learned standing counsel for the revisionist and perused the record. In all these revisions, which have arisen from the orders of the Tribunal, though in respect to different assessment years, but following three common questions of law have been raised, pressed and argued and therefore, all these revisions are being decided by this common judgment. "(A) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the plant and machinery attached to earth is not movable property for taxing the transfer of right to use the goods under the provisions of section 3F of the U.P. Trade Tax Act? (B) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to allow dealer's claim for exemptions on the amount received on account of rent for plant and machinery by ignoring the law laid down by the honourable Supreme Court in the matter of Sirpur Paper Mills Ltd. v. Collector of Central Excise, Hyderabad, 1998 AIR(SC) 1489? (C) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally correct to allow dealer's claim of exemption on the ground that the machinery installed is immovable property being attached to earth even though the machinery was installed and attached to earth for better functioning and operational efficiency? (D) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the agreement was made outside the State despite there was no mention of place of agreement on the stamps?"
(2.) The brief facts relevant in this case are that the assessee and one M/s. Gangeshwar Ltd., executed a lease deed in respect of an industrial unit situated at Deoband (Uttar Pradesh). The entire industrial unit including land, plant and machinery was leased out to the assessee for the purpose of running the same. The assessing authority took a view that plants and machinery are such as can be removed from the earth by loosening nut and bolts, etc., and therefore, they constitute "goods", as defined under section 2(d) of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "Act, 1948") and transfer of goods with the right to use thereof is taxable under the Act, 1948. The first appellate authority dismissed the appeal confirming the view taken by the assessing authority but the Tribunal has reversed the above view taken by authorities below, hence this revision at the instance of the Revenue.
(3.) It is, however, admitted that the plants and machinery, in the case in hand, is such which is fixed or attached to earth or to the things embedded or attached to earth. Now the question which has to be considered, "whether these items can be held to be 'goods' so as to attract tax liability under the Act, 1948".;