000			01159cab a2200181 4500
001			ABS40182
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21964
041			_aeng
245			_aFitter (VO) v Fraser-Smith (trading as Aylescott Driers
260			_c1988
350			_a0
490			_aRating Appeals _v1988 RA 231-242(7)
520			_aLT 28 March 1988. The lvc held that a hereditament consisting of a grass drying plant and offices was exempt from rating as an agricultural building under General Rate Act 1967 s26 . The valuation officer appealed on the grounds that although he accepted that the buildings were connected with agricultural operations on the surrounding land, the actual product became the property of a limited company, made up of four grass growing farms, and was stored on its behalf in the building. However the appeal was dismissed on the grounds that it was an agricultural building as it was used solely in connection with agricultural operations on the land and that the company made no direct use of the hereditament.
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14714 _d14714