000			01229cab a2200217 4500
001			ABS42449
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u36894
041			_aeng
245			_aAndsome Garden Products Ltd v King (VO)
260			_c1990
350			_a0
490			_aRating & Valuation Reporter _v1990 RVR 31-33(3)
520			_aLT 29 January 1990. The appellant (A) appealed against his rating assessment of £400 on the grounds that the business is agricultural. The site was rented as agricultural land and therefore no rating assessment should have been made. The land was used for preparing horticultural compost and plant rearing. The appeal reduced the assessment to £160 on the grounds that part of the premises are a market garden however the land used for preparation of compost is rateable as it is used substantially for gardening or horticulture elsewhere. Buildings involved are therefore classed as being for manufacture namely the importation of raw materials, their mixing and preparation for sale.
650			_aAGRICULTURE
650			_aEXEMPTION
650			_aGENERAL RATE ACT 1967 S26
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c23878 _d23878