https://www.taxtmi.com/caselaws?id=336447 Entry 49 of List II was interpreted broadly and inclusively, with "land" and "building" not confined by municipal definition clauses. Applying constitutional interpretation, common parlance, and the principle that a legislative entry extends to ancillary and subsidiary matters, the Court treated land as including things attached to or permanently fastened to the earth and building as not limited to residential structures. On that basis, mobile towers were treated as within the scope of land and building for municipal property tax, and the cabin housing the BTS system was also treated as a building. The levy was therefore constitutionally valid. en-us Fri, 16 Dec 2016 00:00:00 +0530 Thu, 22 Dec 2016 06:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336447 Entry 49 of List II was interpreted broadly and inclusively, with "land" and "building" not confined by municipal definition clauses. Applying constitutional interpretation, common parlance, and the principle that a legislative entry extends to ancillary and subsidiary matters, the Court treated land as including things attached to or permanently fastened to the earth and building as not limited to residential structures. On that basis, mobile towers were treated as within the scope of land and building for municipal property tax, and the cabin housing the BTS system was also treated as a building. The levy was therefore constitutionally valid. Case-Laws Indian Laws Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336447