COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
127-A and the proviso to sub-section (2)(b) should
be construed together and the annual letting values
of all the buildings owned by a person to be taken
together for determining the amount to be paid as
tax in respect of each building. In our considered
view this position cannot be accepted. The intention
of the legislature
