- (1.) S. L. SARAF, J. Heard learned counsel for the parties. The applicant leased out his factory premises along with the plant and machinery to one M/s. Prakash Woollen Mill (P) Ltd. , Moradabad, for the period between October, 1988 to March, 1989. The assessing authority considering the provisions of section 3-F came to the conclusion that the amount received on account of transfer of the right to use any goods for any purpose shall be liable to tax at 4 per cent accordingly a sum of Rs. 36,000 was imposed as tax on a turnover of Rs. 9 lakhs. An appeal was filed and the Deputy Commissioner (Appeals), Sales Tax, allowed the appeal and quashed the said order for imposition of tax. The department went up in appeal before the Tribunal. The Tribunal upheld the order passed by the Deputy Commissioner (Appeals), Sales Tax, and held that the assessee had given the entire building on lease along with the plant and machinery without any right to uproot any plant or machinery from the earth and there was no question of transfer of any movable property. The plant and machinery as they were attached to earth were immovable property and the same were not goods within the meaning of section 2 (d) of the Act. Section 2 (d) reads as follows " 2 (d) 'goods' means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract and growing crops, grass, trees and things attached to or fastened to anything permanently attached to the earth which under the contract of sale are agreed to be severed but does not include actionable claims, stocks, shares, securities or postal stationery sold by the Postal Department. "
(2.) GOODS under the said provisions includes every kind or class of movable goods but excludes goods or thing attached to or fastened anything permanently to the earth and which under the contract of sale are not to be severed. From the findings arrived at by the Tribunal it is obvious that there was no agreement between the parties that the lessee shall be entitled to sever the goods fastened to the earth. In the instant case, the subject-matter of the lease was the woollen factory and the same was leased out as a unit and not as an individual piece of plant and machinery. In that view of the matter there was no transfer of the "goods" as envisaged under the Trade Tax Act. In the premises upheld the order passed by the Tribunal and dismiss the present revision. In the result this revision fails and is accordingly dismissed. There will be no orders as to costs. Petition dismissed. .;