https://www.taxtmi.com/caselaws?id=343112 The exemption under the Kerala Building Tax Act, 1975 excludes buildings used principally for religious, charitable or educational purposes, and its Explanation states that "charitable purpose" includes relief of the poor and free medical relief. The Court treated that definition as inclusive, not exhaustive, so the Explanation was not confined to those specific instances alone. It also noted that an earlier view appeared to read "includes" as "means", which could have narrowed the statutory scope. Because of that apparent interpretive error, the correctness of the earlier view was left for reconsideration by a larger Bench, and no final determination was made on the exemption claim. en-us Tue, 09 May 2017 00:00:00 +0530 Fri, 19 May 2017 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343112 The exemption under the Kerala Building Tax Act, 1975 excludes buildings used principally for religious, charitable or educational purposes, and its Explanation states that "charitable purpose" includes relief of the poor and free medical relief. The Court treated that definition as inclusive, not exhaustive, so the Explanation was not confined to those specific instances alone. It also noted that an earlier view appeared to read "includes" as "means", which could have narrowed the statutory scope. Because of that apparent interpretive error, the correctness of the earlier view was left for reconsideration by a larger Bench, and no final determination was made on the exemption claim. Case-Laws Indian Laws Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343112