2012 (12) TMI 958

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..... i JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.- Dhampur Sugar Mills Limited is the holding company of D.S.M. Sugar (Kashipur) Limited, the respondent-assessee herein. Certain plant and machinery of the respondent-assessee were shown in its balance-sheet and, in particular, in Schedule 10 thereto to have been transferred to Dhampur Sugar Mills Limited. This t .....

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..... boiler was installed in such a manner that the same could not be removed; whereas there is specific finding by the assessing officer to the effect that the boiler in question was purchased by the respondent-assessee and the same was installed by the respondent-assessee. Therefore, there is no difficulty in removal thereof, if it is so decided to remove. The Tribunal further proceeded to hold that .....

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