The Federation Of Andhra Pradesh ... vs State Of Andhra Pradesh And Ors. Etc. ...

The Supreme Court addressed the interpretation of the term 'used' under the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963, holding that it encompasses lands not only 'actually used' but also those 'meant to be used' or 'set apart for being used' for industrial purposes. The Court affirmed the broader interpretation adopted by a five-judge bench of the Andhra Pradesh High Court, thereby establishing that non-agricultural lands intended for industrial use are subject to assessment under the Act. The judgment clarified that fiscal legislation should not be interpreted narrowly when a wider interpretation aligns with legislative intent.