K SATYANARAYANA AND CO Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THESE two applications under Article 226 of the Constitution raise an identical question for determination and may be disposed to together.

(2.) THE question for determination is whether the assessee is entitled to the benefit of the proviso to section 2(m) of the Hyderabad General Sales Tax Act, which reads :

(3.) ON a consideration of the terms of the contract it is clear that all that the assessee is entitled to is only the exclusive right to the usufruct and that by no stretch of language can be held to be "an interest in the land" so as to entitle him to the benefit of the proviso.