#Commercial Use

Bombay High Court rules that properties like hostels, canteens, and staff quarters within educational institutions fall under commercial use for tax assessment under the Maharashtra Village Panchayats Tax Rules, 2015. The judgment clarifies that Gram Panchayats must apply the prescribed formula for capital value assessment, impacting tax liabilities for educational institutions statewide.

Rajasthan State Consumer Disputes Redressal Commission clarifies that commercial purchases for livelihood-based businesses qualify as 'consumers' under the Consumer Protection Act, 1986. The ruling ensures that even machinery buyers like earthmover operators can seek redressal for deficiency in service, reinforcing protections for small-scale commercial users.

The Orissa High Court has ruled that extracting earth for commercial ash pond construction at a thermal power plant triggers royalty payments under the Odisha Minor Mineral Concession Rules, 2016, regardless of whether the material is reused on-site. The domestic use exemption does not extend to industrial operations, setting a critical precedent for power utilities and mining contractors across Odisha.

Chhattisgarh High Court rules that insurers cannot reject compensation claims under Section 147 of the Motor Vehicles Act, 1988, if the deceased passenger was a helper or authorized representative of the vehicle owner. The judgment clarifies that such passengers are not 'gratuitous' and thus fall within the scope of insurable liability, impacting motor insurance claims and third-party liability disputes.

CESTAT Chandigarh rules that construction services for warehousing corporations are taxable under Finance Act 1994 if commercial use is possible, even for agricultural storage facilities.