https://www.taxtmi.com/caselaws?id=244731 For exemption from building tax under the Kerala Building Tax Act, the decisive factor is the actual use of the building, not merely the application of income earned from it to charitable objects. A building qualifies as used principally for charitable purpose only if the material shows that the building itself is predominantly devoted to such use. Free medical aid is a charitable purpose, but where medical services are partly chargeable and the evidence does not show that free aid is extended to the bulk of patients, only the portion actually used for free medical relief can qualify for exemption. The claim for exemption for the entire hospital building therefore failed, and exemption was confined to the qualifying portion. en-us Thu, 16 Jan 2014 00:00:00 +0530 Thu, 18 May 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244731 For exemption from building tax under the Kerala Building Tax Act, the decisive factor is the actual use of the building, not merely the application of income earned from it to charitable objects. A building qualifies as used principally for charitable purpose only if the material shows that the building itself is predominantly devoted to such use. Free medical aid is a charitable purpose, but where medical services are partly chargeable and the evidence does not show that free aid is extended to the bulk of patients, only the portion actually used for free medical relief can qualify for exemption. The claim for exemption for the entire hospital building therefore failed, and exemption was confined to the qualifying portion. Case-Laws Indian Laws Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244731