https://www.taxtmi.com/caselaws?id=276157 Hostel buildings attached to medical and nursing educational institutions are treated as used for educational purposes where student residence is integral to approval and functioning, including clinical training and night duty, and the exemption under the Kerala Building Tax Act applies. Charging hostel fees does not by itself change the principal educational use into a commercial one, so long as the building is owned by the educational institution and is principally used to accommodate its students. On that basis, hostels forming part of the institution's educational infrastructure remain exempt from building tax. en-us Tue, 21 Dec 2010 00:00:00 +0530 Mon, 01 May 2023 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276157 Hostel buildings attached to medical and nursing educational institutions are treated as used for educational purposes where student residence is integral to approval and functioning, including clinical training and night duty, and the exemption under the Kerala Building Tax Act applies. Charging hostel fees does not by itself change the principal educational use into a commercial one, so long as the building is owned by the educational institution and is principally used to accommodate its students. On that basis, hostels forming part of the institution's educational infrastructure remain exempt from building tax. Case-Laws Indian Laws Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276157