Tripti Alcobrew Pvt. Ltd. Thr. vs The State Of Madhya Pradesh on 28 June, 2018
(25) In M/s Kranti Steel Pvt. Ltd. (supra), the controversy cropped
up under the Stamp Act, 1899. Whereas, in the case at hand, as
evident, we are concerned with the composite renting of immovable
property along-with the buildings, plant and machinery. And the
prominent feature of the lease agreement reflects the transfer of
right to use plant and machinery for cash, which are "goods" as
defined under Section 2(m) of VAT Act, 2002.