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Property Tax Levied on Storage and Water Tanks in Cuddapah Industrial Area; Definition of 'House' is Key.

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....Levy of property tax - warehouse - property tax on the value of storage and water tanks of the IOC situated in the industrial development area of Cuddapah (A.P.) - The Legislature has provided a particular definition to 'house' and levied property tax thereupon. It is this fictional definition of 'house' which is to be kept in mind for the purpose of levy of tax. - SC....

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