product has more than one
quality or purpose, the predominant use of the
material, in other words, how it is marketed, is the
criterion ... farmer/common man is the criterion to decide what
is the predominant use of the product and not based on
the technical terms or technical
use of the
parish hall is 52 days out of 365 days in any year. Therefore
even if the parish hall is used ... running Sunday classes, it
cannot be said to be the predominant use. Such a view is taken
by this Court in the decision reported
definition of forest, if it is used principally for
cultivation of crops of long duration. The expression "used
principally for cultivation of crops ... definition in contradistinction not only to
lands which are not predominantly used for cultivation but also
to lands which are not cultivated with crops
order because the use of the building on Sundays
cannot be termed as "principal use of the building".
Principal use of the building ... running Sunday classes, it cannot
be said to be the predominant use. Such a view is taken
by this Court in the decision reported
Inverter or a 'UPS'. According to the petitioner
the predominant use of the product in question is as 'UPS' which
claim for higher
rate of depreciation on tipper trucks and JCB mainly used for own
business and partly let out to other parties. Counsel ... use of the vehicles should be to let on hire and not to use in assessee's
own business. Since the items were predominantly
river. The finding of the District Collector is that predominant use of the ferry is by the people residing in the Kuttampuzha panchayat, third respondent
ground can only be a piece of
land, which is predominantly or exclusively used for the purpose
burning/ burying of corpses. As already held ... said piece of land cannot be said to be used exclusively or
predominantly for the purpose of burning or burial of corpses on
the mere
ground can only be a piece of
land, which is predominantly or exclusively used for the purpose
burning/ burying of corpses. As already held ... said piece of land cannot be said to be used exclusively or
predominantly for the purpose of burning or burial of corpses on
the mere
been rejected to the building which is
stated to be predominantly used for religious purpose.
2. In W.P.(C).No.20197 of 2015 preferred ... rejection in both these
cases is that, the building is not predominantly used for
religious purpose. The inmates are engaged in other
activities. This
