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    <description>The Supreme Court dismissed the appeals filed by the State of Kerala and allowed the appeal filed by the assessee, setting aside the judgment of the Division Bench. The Court upheld that buildings used integrally for religious or educational purposes, such as accommodations for nuns and hostels for students, qualify for exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975.</description>
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      <description>The Supreme Court dismissed the appeals filed by the State of Kerala and allowed the appeal filed by the assessee, setting aside the judgment of the Division Bench. The Court upheld that buildings used integrally for religious or educational purposes, such as accommodations for nuns and hostels for students, qualify for exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975.</description>
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