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    <title>1901 (10) TMI 1 - MADRAS HIGH COURT</title>
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    <description>Land used for cultivation of potatoes, grain and vegetables, and land shown on evidence to be bona fide pasture or grazing land, falls within the expression &quot;lands used solely for agricultural purposes&quot; for municipal tax exemption where the Act does not define &quot;agricultural&quot;. The Court applied the ordinary meaning of the term and treated livestock rearing and pasture use as agricultural when supported by evidence. On the additional evidence, the disputed waste lands were found to be pasture lands, and that finding was not challenged. The lands were therefore exempt from enhanced municipal taxation, and the appeal was dismissed.</description>
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    <pubDate>Fri, 18 Oct 1901 00:00:00 +0521</pubDate>
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      <title>1901 (10) TMI 1 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=277438</link>
      <description>Land used for cultivation of potatoes, grain and vegetables, and land shown on evidence to be bona fide pasture or grazing land, falls within the expression &quot;lands used solely for agricultural purposes&quot; for municipal tax exemption where the Act does not define &quot;agricultural&quot;. The Court applied the ordinary meaning of the term and treated livestock rearing and pasture use as agricultural when supported by evidence. On the additional evidence, the disputed waste lands were found to be pasture lands, and that finding was not challenged. The lands were therefore exempt from enhanced municipal taxation, and the appeal was dismissed.</description>
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      <pubDate>Fri, 18 Oct 1901 00:00:00 +0521</pubDate>
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