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The word, ‘building’ must be given its ordinary natural meaning ascribable to it including the fabric and the ground on which it stands. On a mere look at the tank, by no stretch of imagination, it could be said to be a building. The tanks, though, are resting on earth on their own weight without being fixed with nuts and bolts, they have permanently been erected without being shifted from place to place. Permanency is the test. The chattel whether is movable to another place of use in the same position or liable to be dismantled and re-erected at the later place? If the answer is yes to the former it must be a moveable property and thereby it must be held that it is not attached tothe earth. If the answer is yes to the latter it is attached to the earth. It is held that the petroleum storage tanks are structures or things attached to the land within the definition of Sections 3(s) and 3(r) of the Act.
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