Court :
West Bengal Appellate Authority for Advance Ruling
Brief :
Section 3(26) of the General Clauses Act, 1897 defines “immovable property” as to include land, benefits to arise out of the land, and things attached to the earth, or permanently fastened to anything attached to the earth. Applicability of the General Clauses Act, 1897 in the context of a Special Act like the CGST Act, 2017, however, is limited to areas where no express provisions are made under the said Special Act.
Citation :
05/WBAAR/2020-21 dated 10/08/2020
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