Skipper Ltd., distributing Power and Water, Is it a moat in making?

Latest Board Meeting held on 5th October in which the Board has provided following two in-principle approvals:

1) ESOPs;
2) To purchase PVC manufacturing Plant and Machineries from Skipper Polypipes Private Limited which seems to be a group Company.

While 1st item gives positive outlook of the Company, can’t comment much on 2nd item it could be have some tax angle to it. Please find below link of the said in-principle approvals.

http://www.moneycontrol.com/stocks/reports/skipper-limited-1924681.html