P&H: Ammonia Gas Storage Tank was an integral part of plant and machinery and could not, in its entirety, be subjected to house tax by treating it as a building
The Punjab and Haryana High Court has ruled that an Ammonia Gas Storage Tank used in a fertiliser plant could not be treated as a “building” for the purpose of house tax. The Court said the tank was a specialised installation and an integral part of the plant and machinery, not an ordinary structure liable to municipal taxation as a building.
The dispute arose from house tax assessments raised by the Municipal Council, Nangal, against M/s National Fertilizers Limited. The company argued that the tank was part of its manufacturing process and that the municipal authorities had wrongly assessed it...
