1997 (8) TMI 3 - SUPREME COURT

Whether industrial development could be enveloped within the expression "planning, development or improvement of cities, towns and villages or for both" in section 10(20A) - appellant, the Gujarat Industrial Development Corporation claimed exemption from taxation on two alternative premises, one under article 289(1) of the Constitution and the other clause (20A) of section 10 - held that entitled to exemption from the under section 10(20A)