Supreme Court quashes lower court ruling on agricultural land taxation requiring proof of non-agricultural business use.

The Supreme Court quashed the lower administrative body's decision to tax agricultural and forest lands, ruling that the qualification process was flawed. The lower body incorrectly relied on ownership as the sole criterion for business-related use, ignoring the specific statutory requirements for agricultural and forest tax exemptions. The court held that determining business-related use requires a substantive analysis of actual activity rather than mere possession by an entrepreneur.