2024 (1) TMI 1239

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..... ing for Government - as per HC [ 2021 (12) TMI 602 - KERALA HIGH COURT] reason being the construction activity by itself does not advance any other object of general public utility. General public utility from such construction is derived as fact with the facilities constructed by the assessee are put to utility. Activity undertaken by the assessee on one hand and on another hand with the ultima .....

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..... te orders. In view of the above Civil Appeal is disposed of. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. Anil D Nair, Adv. Mr. Jogy Scaria, AOR Ms. Beena Victor, Adv. Mr. Vivek Guruprasad Ballekere, Adv. Ms. M Priay, Adv. For the Respondent : Mr. Raj Bahadur Yadav, AOR Mr. N Venkatraman, A.S.G. Mr. Arijit .....

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