COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
1) of Section
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
