LTS 4 January 1990. In a shopping centre there is a food court consisting of several catering kiosks and associated common seating area. They were entered in the valuation roll with net annual values ranging from £4,950 to £8,100 and these figures were not disputed. The assessor placed an entry in the roll for `food court`, which was actually only the common seating area , at £26,000. The food court, including the kiosks was let to S by owners of the shopping centre and S sublet some of the kiosks, retaining two themselves. S controlled the food court providing the tables and chairs and staff to clean tables and wash dishes. The seating area was contained within the pedestrian circulation space allowing access to the various shops and facilities. Valuation and Rating (Scotland) Act 1956 s8A provided that "There shall not be entered separately in the valuation roll any part of a covered shopping mall being a part the sole or main purpose of which is to serve two or more of the lands o