AAR: Landfill-pit constructed for hazardous waste disposal/treatment, not ‘plant and machinery’ but a ‘civil-structure'

Karnataka AAR holds that “Landfilling pit is not a plant and machinery but a civil structure”; Observes that applicant engaged in business of treatment, storage and disposal facility of hazardous waste, constructed of Landfill Pit for processing and treatment, storage and disposal of hazardous waste and capitalized the same as ‘Plant & Machinery’; Perusing brief submitted by applicant regarding construction of the landfilling pit, finds that “landfilling pit is ...