Purchase of assets and inventory

service

Company 'A' is taking an industrial plot with factory building on it, on lease basis for 5 yrs, from Company 'B'.  There are some inventory & assets like equipments etc. in the factory building. Company 'A' wants to purchase these equipmnets. How should it purchase them through a purchase agreement or through a direct invoice-payment ? are there any tax implications.

pls guide

 
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