08 June 2013
1. An automatic weather Station is made up of three components-Censors, data loggers & Solar Panels. 2. Mr.A takes three components on-site and installs it as an automatic Weather Station. 3. The installation is done after doing some cementing and it is affixed two feet down the ground & its intent is to permenantly keep the weather station there itself. 4. If for any reason the Weather station is to be removed, to avoid the risk of damage firstly the wiring is disconnected and then the censors are removed, then solar panels are removed and then cementing is removed. 5. Is this installation manufacture ? Or is it Immovable property ?
09 June 2013
I do not think this process of dismantling a structure to its various parts can be taken as manufacture. Because in a manufacture an entirely new product is produced,which commercially varies from its ingredients.It can be termed as a works contract....mjk
CAclubindia
