Supreme Court of India
The Federation of Andhra Pradesh Chambers of Commerce and Industry and Ors. Etc. Etc. v. State of Andhra Pradesh and Ors. Etc. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals are allowed and the judgment and order under challenge is set aside in so far as it deals with the interpretation of the word 'used' in Section 3 of the said Act.
Judgment, page 5
From the headnote
Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963: Sections 2( d), ( g) and 3-Interpretation of. Section 3-Non-Agricultural lands-Levy of assessment on-Land used for any industrial, commercial or any other non-agricultural purpose-Levy of tax on-Condition precedent.for-Held, there must be a.finding that the land is in fact in presenti in use for industrial, commercial or any other non agricultural purpose-Land meant to be used or set apart for being used for such purpose held not liable to levy. Interpretation of Statutes : Taxing Statute-Interpretation of-Should be construed
Where later benches applied it
- 2019 Ambalal Sarabhai Enterprises Ltd. v. K. S. Infraspace Llp & Anr.
- 2011 M/s Eureka Forbes Limited v. State of Bihar and Ors
Of those, 1 distinguished · 1 referred to
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