derived
from the use of the infrastructure facilities developed by them."
6. The term "infrastructure facility" was defined in section ... infrastructure. With the objective of improving the transport infrastructure, the Act
has included inland waterways and inland ports in the definition of 'infrastructure
facility
JNPT. The learned Authorised Representative drew our attention to the definition of infrastructure facility' defined in Section ... covered under the definition of 'infrastructure facility' and whether the assessee should be operating the infrastructure facility which according to the Department
operation of the port. Inviting our attention to the definition of "infrastructure facility" given in Section ... infrastructure facility" as given in Sub-clause (i) of Section 80-1A(12)(ca) which reads as follows: "infrastructure facility" means
term infrastructure facility had also been defined
which at the relevant time stood as follows:-
“ Section 80-IA(12)(ca) : Infrastructure facility means:-
a road ... came into effect on 01.04.1999, made a change in the
definition of ‘Infrastructure facility’ as is relevant to the
present case. The words ‘Inland water
income derived from the use
of the infrastructure facilities developed by them."
The term "infrastructure facility" was defined in Section
80IA ... infrastructure. With the objective of improving the
transport infrastructure, the Act has included inland
waterways and inland ports in the definition of
"infrastructure facility
other activities
with regard to road also fall under the definition of
'infrastructure facilities'. Hence, the assessee is entitled
for deduction ... representation received with regard to the definition of
"Port" as infrastructure facility clarified as under:
"The Board has considered the matter
rather than a port. A bare perusal of the
definition of infrastructure facility as envisaged in Section 801A(4) would
show that the word ... that the said facility would
have been covered under the definition of infrastructure facility before the
amendment as per old explanation to section 80IA
Inland Water Ways and Inland
Ports" in the definition of "Infrastructure Facility" in sub-section (12) clause ... infrastructure. With the objective of improving the transport infrastructure, the Act
has included inland waterways and inland ports in the definition of
'infrastructure facility
creating Tap off would not fall within the
definition of "infrastructure facilities"
contained in Section 2(p) of the SEZ Act. The
facility ... definition clause gives
"hard and fast definition" and no other meaning
can be assigned. Hence, the definition of
infrastructure facilities as contained
industrial infrastructure facilities. Therefore, by way of the
amendment made by Act, 11 of 1997, Section 2 (7-a), defining
"industrial infrastructure facilities ... infrastructural facilities and amenities are to be provided
and includes, an industrial estate. It is by Act No.11 of
1997, Industrial infrastructural facilities
