Sales tax exemption for buildings on leased land requires registered lease, proven title, and reconsideration where co-ownership is unresolved.

Sales tax exemption for a building on leased land depended on a registered lease and construction of the building after that registration, while co-ownership had to be distinguished from a pure lease arrangement. The text notes that the petitioner's application predated the later amendment to the exemption condition, but the record did not establish an absolute right over the property because release deeds from the other co-owners were not shown. The petitioner was directed to produce proof of absolute title through the necessary release deeds or other material, and the exemption claim was to be reconsidered afresh in light of those observations and the earlier legal position.

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Issues: Whether the petitioner's claim for sales tax exemption on the building required reconsideration in view of the petitioner's co-ownership of the property, the subsequent registration of the lease deed, and the applicability of the amended exemption condition.

Analysis: The exemption framework required, in the case of buildings put up on leased land, that the land be obtained on a registered lease and that the building be constructed for the industry after such registration. The judgment distinguished a case of co-ownership from a pure lease case and noted that the petitioner's application preceded the amendment introduced by the subsequent Government Order. It also referred to the statutory requirement that a lease deed for a period of one year or more must be registered and to the evidentiary consequences of non-registration. On the facts, the petitioner's absolute right over the property was not established, as the record did not show release deeds from the other co-owners.

Conclusion: The petitioner was directed to produce proof of absolute right over the property by obtaining the necessary release deeds or otherwise, and the first respondent was directed to reconsider the claim for exemption afresh in the light of the observations made and the earlier dictum.

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