ELECTRONICS CORPORATION OF INDIA LTD. vs SECRETARY,REVENUE DEPTT.GOVT.OF A.P.&ORS

The Supreme Court examined the applicability of the Andhra Pradesh Non Agricultural Lands Assessment Act, 1963, particularly in light of Article 285 of the Constitution, which prohibits state taxation on property of the Union. The Court held that since the appellant company was a lessee of land owned by the Union of India, the state could not impose non-agricultural assessment on that land as per the amended provisions of the Act. Consequently, the notices of demand issued to the appellant were quashed, affirming the High Court's ruling.