Interconnected factory plant and equipment installed for the purpose of the better enjoyment of land as a processing facility constitutes fixtures, not chattels, even where individual items rest on the floor by their own weight and are readily removable. The exemption from stamp duty for 'goods, wares or merchandise' under item 2(7) of the Third Schedule to the Stamp Act 1921 (WA) does not extend to such fixtures. The ease of removal and capacity for relocation does not displace the characterisation as fixtures where the equipment forms part of an integrated factory system installed for an indefinite period.
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