Professional Documents
Culture Documents
CU UNJIENG e HIJOS,
MCSI
August 11, 2015 | Villa-Real, J. |
Corporeal - Immoveables
Digester: Chan, Ysabelle
SUMMARY: Mabalacat Sugar Co., Inc.
thru B.A. Green, its president,
purchased a machinery and equipment,
which would be necessary for
production in the corporations sugar
central. It is contesded whether or not
such machinery and equipment would
be categorized as a permanent
improvement or not. The court ruled
that having been an essential element
of the sugar central, it would be
necessary that such machinery and
equipment be considered permanent.
DOCTRINE: The installation of the
machinery and equipment converts
such into real property by reason of
their purpose. Their incorporation
makes them permanent in character
because they are essential to carry on
the industrial purpose for which they
were established.