The State Of Tamil Nadu vs K.R. And P. Shanmugavel Nadar on 8 March, 1976
But the learned counsel for the assessee tried to distinguish S.T. Sultan Ahmed Rowther v. State of Madras [1954] 5 S.T.C. 166 and the decision in Deputy Commissioner of Commercial Taxes v. Palaniappan & Co. [1973] 31 S.T.C. 387 on the ground that in those cases the leases were annual in nature and that there was no finding that the assessee had an interest in the leasehold land itself and that, therefore, they are not applicable to the instant case. He also, in particular, relied on the finding of the Tribunal that, in the instant case, the leases were for a period of three years and the spending of the money for the maintenance and nurturing of the thope amounts to an interest in the land itself. We are unable to agree with this contention of the learned counsel for the assessee.