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construction shall include cost of electrical fittings, water pumps, overhead water tanks, storage tanks and other water, sewerage and other fixtures and fittings

from its storage tank to the stand by tank on occasions of emergency. MIC has to be stored in the tanks under pressure by using ... without full inter-mediate storage and quality determination. Carbon steel sections are used in the connectors to the storage tanks. Copper tubes are used

Mukundakam Sharma, J. 1. Whether an agreement for erection of oil storage tank together with pump house, chowkidar cabins, switch room, residential rooms and verandah ... approved the layout plan for the construction of 10 oil storage tanks of petroleum products. 6. Subsequent to that the appellant raised various constructions comprising

tanks. The rateable value of the tanks was fixed on the basis of the capacity of each of the tanks. On appeal to the Court ... space heating, has naturally called for large storage and distribution centers. The largest storage tanks are generally found in coastal areas near to ports

while the assessee collecting the amount for Molasses storage fund and construction of molasses storage tank would amount to application of income, there ... purpose of creating a molasses storage fund in order to construct a molasses storage tank. Out of the amount belonging to the fund, the assessee

through pipes. From the storage tank the movement to measurement tank is by pipes and from the measurement tank to re-action vessels the movement ... force if any acquired by the storage of the liquid alkyd benzene or sulphuric acid in the storage tanks which are stated

effect: "(b) That the Committee inspected the upper Bhuila Water storage Tank alongwith its distribution system. Twenty No's of water connections have ... been given from Upper Bhuila Storage Tank. The Committee observed that water supply is enough and the distribution system of water in the area

Aluminum Sheets used for fabrication and erection of mounted storage bullets (tank), storage tanks for Hot and chilled water, thermal insulation of various pipes machine ... Coils & Aluminum Sheets used in the fabrication and erection of storage tanks. The storage tank is undisputedly capital goods as per the definition

utilised for providing such storage facility., According to learned counsel, in case the assessee-company fails to construct the storage tank as per the provisions ... credited to the storage fund account for being utilised for the construction of the storage tanks. A similar question was considered by the Bombay High

Third, the assessee had dug bore-wells and had constructed water storage tanks at the factory premises. Fourth, the assessee had incurred ... owned and allotted to the executives and depreciation allowance on the storage tanks and bore-wells at higher rates as plant and machinery and share