FEDERATION OF A.P. CHAMBERS OF C&I vs STATE OF A.P. .

The Supreme Court interpreted the term 'used' in The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963, holding that it encompasses lands not only 'actually used' for industrial purposes but also those 'meant to be used' or 'set apart for being used'. This interpretation aligns with the definitions of 'industrial purpose' and 'commercial purpose' under the Act, which do not require actual utilization for assessment. The Court upheld the broader interpretation, affirming the assessment of non-agricultural lands accordingly.