excise concept

Originally posted by : munny
	how dismantling can be defined? whether after attachment to roof celling fan become immovable & need to be dismantled &hence immovable

Translations

Originally posted by : munny
	how dismantling can be defined? whether after attachment to roof celling fan become immovable & need to be dismantled &hence immovable

dismentalling of a celing fan from roof is just taking it apart from "unmovable" status to "movable", and if unusable then convered to "scrap out of immovable goods"

Ceiling fans has a shelf sale value, and can be sold independent, so it can not be defined as "immovable"

Dear Friends,

Basically this words is used for dismantling of immivable property , which can not taken market to as such.

If items assembled or erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its components and thus cannot be reassembled, then the items would not be considered as moveable and will, therefore, not be excisable goods.

hence dismantling will ot be mere tucking or removing bolt and nuts.

trust now matter is clear

Regards

vijay agrawal