Page 183 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : KONKAN LNG PRIVATE LIMITED 509
‘plant and machinery’ or ‘machinery, apparatus or equipment’. Machines are
something which employ power to achieve. Equipment and apparatus mean
tools for a particular purpose. The term ‘tool’ here is very important. It is meant
to be a device or implement, especially one held in the hand, used to carry out a
particular function. The breakwater wall does not remotely fall under any of the-
se description. The images of the project show that it is essentially a wall or a civ-
il structure meant to protect the jetty from tides and waves. In regard with our
finding that the breakwater does not come under the definition of plant and ma-
chinery, there seems no purpose in examining whether it is used for making
outward supplies.
27. It is seen from the scope of work documents i.e. scope of work giv-
en in Clause (6) covers a type of work which is civil in nature. We will see the
clauses in brief as under :-
6.1. Basic design, physical model tests, detailed and construction engi-
neering with calculations and drawings, as required in documents “Design
Criteria for Completion of Breakwater (6724-000-83-41-BD-4005)”
6.3 Pre-engineering, Pre-construction/regular surveys during construc-
tion and post-construction surveys of bathymetry, meteorological parame-
ters and partially constructed sections, as indicated in “Construction Speci-
fications for completion Breakwater (6724-000-83-41-BD-4005)”. Contractor
shall also carry out bathymetry survey of existing navigation channel be-
fore and just after monsoons (2016 monsoon and 2017 monsoon) and report
shall be submitted to the owner. All surveys including pre-engineering sur-
veys, pre-construction/regular surveys during construction and post con-
struction surveys shall be carried out by a qualified third party survey
agency appointed by contractor.
6.4 Site survey, assessment, identification of quarry, acquisition/leasing,
obtaining license from various authorities, development, quarrying, and
restoration of quarry including temporary production and handling facility.
6.6 Quarrying of required rock core and underlayer armours.
6.7 Testing, sorting and screening of rock material.
6.8 Production of balance ACCROPODE units required to complete the
breakwater as per license holder’s specifications (refer clause 8.2 regarding
use of existing ACCROPODE units at old casting yard).
6.13 Dredging and removal of silt/sand deposits on the sides of the exist-
ing partly completed submerged breakwater as well as in the virgin area.
Disposal of the dredged material in the offshore dumping site about 15 km
offshore the site indicated by the Owner.
6.14 Reshaping of existing core material within the theoretical profile in
partially build breakwater as per drawings and specifications.
6.16 Construction of balance portion of breakwater, after dredging of soft
material : placing of core material, rock and ACCROPODE units (as per li-
cense holder’s specifications and requirements including supervision) and
approved drawings and documents.
The above clauses shows that break water not only comprises piling of Ac-
cropods on top of each other but involves extensive civil work and foundation
laying in order to build the breakwater wall and the Accropods is only a part of
it. It is therefore an immoveable structure though not plant and machinery. It is
seen from the explanation that land, building and civil structures are specifically
GST LAW TIMES  23rd April 2020  303