Attached The question if whether the tank is attached to the earth? In Stroud’s Judicial Dictioanry (5th edn. Vol. 1) relied on by the learned counsel for the appellant, the word ‘attached’ has been defined at page 217 thus: “This word does not always mean physically fastened; it may also mean, superincumbent upon. Thus, in citing the judgment of Cockburn, C.J., Laing v. Bishopswearmouth, (1878) 3 QBD 299 : 37 LT 781, that whatever is ‘attached’ to premises has to be estimated for the purpose of ascertaining its rating value.” In Rating Valuation Practice by Bean and Lockwood (5th edn. at page 191) it is stated thus: “That physical attachment to the soil was a relevant consideration but not an essential condition of ratability in the case of the plant and machinery referred to in Class 4 of the Order as buildings or structures or in the nature thereof. The general range of things referred to in Class 4 considered of built of constructed things of substantial size; normally they would be built or constructed on the hereditament itself and would normally remain permanently in situ but might have a limited degree of motion in use, whether in relation to the hereditament or between different parts of themselves.” Municipal Corpn. of Greater Bombay v. Indian Oil Corpn. Ltd., 1991 Supp (2) SCC 18 (30,31)