Tax alert 7 | Cement silo: building, plant or machinery?
mechanical and electrical equipment installed within the Silo that perform operational functions relating to the dispensing of cement. The decision of the High Court to dismiss the Appellant's appeal is discussed in the following paragraphs. Tax alert Issue 7 | June 2023 Tax alert issue 7 | June 2023 1 Cement silo: building or plant;
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