Supreme Court · 2000 INSC 374 · Decided 4 August 2000
The Federation of Andhra Pradesh Chambers of Commerce and Industry and ORS. ETC. ETC. v. State of Andhra Pradesh and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 374 · [2000] SUPP. 2 S.C.R. 151
- Case number
- CIVIL APPEAL No. 1039/2000
- Decided
- 4 August 2000
- Bench
- S.P. BHARUCHA, S.S.M. QUADRI, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963: Sections B 2( d), ( g) and 3-Interpretation of. C Section 3-Non-Agricultural lands-Levy of assessment on-Land used for any industrial, commercial or any other non-agricultural purpose-Levy of 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 D such purpose held not liable to levy. Interpretation of Statutes : Taxing
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