https://www.taxtmi.com/caselaws?id=40245 Section 3 of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 is construed to require actual present use of land for an industrial, commercial, or other non-agricultural purpose before assessment at the applicable rate can be levied. The text does not extend to land merely intended for future industrial use or set apart for such use, because a taxing provision must be applied strictly and no additional words can be read into clear statutory language. On this interpretation, the term "used" means used in praesenti, and land not yet actually put to such use is outside the industrial rate of assessment. en-us Fri, 04 Aug 2000 00:00:00 +0530 Tue, 07 Oct 2025 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40245 Section 3 of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 is construed to require actual present use of land for an industrial, commercial, or other non-agricultural purpose before assessment at the applicable rate can be levied. The text does not extend to land merely intended for future industrial use or set apart for such use, because a taxing provision must be applied strictly and no additional words can be read into clear statutory language. On this interpretation, the term "used" means used in praesenti, and land not yet actually put to such use is outside the industrial rate of assessment. Case-Laws VAT / Sales Tax Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40245