thereto of the Indian Income-tax Act, 1922 , on the water storage tank constructed by him in connection with his business of supplying water ... Appellate Assistant Commissioner. He held that the assessee's water storage tank could be regarded as a "plant" on the analogy that
issue to be decided was whether petroleum storage tanks (same as that of appellant) are 'structures of 'things attached to land', within ... various issues, held that the property tax was exigible as petroleum storage tanks am, "structures" or 'things attached to the land
storage of naphtha which was to be pumped by the
respondent through its pipeline from refinery of the respondent to the
said storage tanks ... naphtha and only used to
pump naphtha in the designated storage tanks of the petitioner without
any export being made. It is the case
Schedule thereto the Indian Income-tax Act, 1922 on the water storage tank constructed by him in connection with his business of supplying water ... Appellate Assistant Commissioner. He held that the assessee's water storage tank could be regarded as a 'Plant' on the analogy that
refractory materials;
(vi) tubes and pipes and fittings thereof; and
(vii) storage tank,
used-
(1) in the factory of the manufacturer of the final products ... molasses storage tank -
MS staging of tank and shell plates/ bottom plates/ roof plates used for
constructing non-excisable final molasses storage tank and shell
pressurised storage of low boiling chemicals like L.P.G. and, considering that the storage was in double walled tanks, the probability of loss ... away from the storage vessel. The Rules do not provide for any specific distance between storage facilities and the cryogenic storage tank which is double
landlord gave written permission to the tenant to erect water storage tank on the terrace of the 4th floor and there is booster pump also ... tenant. The tenant in writing was permitted to erect the water storage tank on the terrace of the 4th floor and the booster pump
June 2024.
4. This PIL petition concerns itself with construction of
storage tank for providing potable water as also water for
irrigation. It appears from ... Grampanchayat in the vicinity of the
site of the proposed storage tank had opposed the proposal,
however, now an affidavit has been filed in this
land proposed to be acquired for construction of water
storage tank at village Patoda by applying multiplier of two.
3] Facts in brief, are thus ... Respondent/State Government has decided to construct a
storage tank at village Patoda in Taluka Mantha of District Jalna. For
construction of this storage tank
stored in special containers of high grade metallic content. Such storage tanks and vats are a part and parcel of the assessee's plant ... satisfying himself about the proposals, permit withdrawal. Under clause 6, the storage tanks for molasses are required to be as per the specifications formulated
