https://www.taxtmi.com/caselaws?id=167835 Separate assessment of different floors under the Kerala Building Tax Act was available only where the units were owned by different persons and the construction cost was actually met jointly by all such owners under Explanation 2 to section 2(e). A mere agreement to contribute respective shares did not prove joint payment of construction cost. In the absence of proof satisfying that statutory condition, the building could be treated as one unit for assessment. The claim for separate assessment therefore failed, and the levy was sustained. en-us Tue, 22 Jan 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167835 Separate assessment of different floors under the Kerala Building Tax Act was available only where the units were owned by different persons and the construction cost was actually met jointly by all such owners under Explanation 2 to section 2(e). A mere agreement to contribute respective shares did not prove joint payment of construction cost. In the absence of proof satisfying that statutory condition, the building could be treated as one unit for assessment. The claim for separate assessment therefore failed, and the levy was sustained. Case-Laws VAT and Sales Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167835