2000 (8) TMI 78 - SC - VAT and Sales Tax

Interpreted the word "used" in the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963

Held that:- We are in no doubt whatever, therefore, that it is only land which is actually in use for an industrial purpose as defined in the said Act that can be assessed to non-agricultural assessment at the rate specified for land used for industrial purposes. The wider meaning given to the word "used" in the judgment under challenge is untenable. Having regard to the fact that the said Act is a taxing statute, no court is justified in imputing to the Legislature an intention that it has not clearly expressed in the language it has employed.

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.