https://www.taxtmi.com/caselaws?id=404765 Buildings qualify for exemption when their principal use has a direct and integral nexus with religious or educational activity, because the statutory phrase "used principally for" is wider than exclusive use and turns on user rather than ownership. Accommodation for nuns in a convent was treated as integral to the convent's religious purpose, and hostel accommodation for an educational institution's own students was treated as integral to the educational purpose. The beneficial exemption was construed purposively, and the wider context of the Act supported that interpretation. Buildings used in those ways were therefore held eligible for exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975. en-us Mon, 01 Mar 2021 00:00:00 +0530 Wed, 18 Mar 2026 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404765 Buildings qualify for exemption when their principal use has a direct and integral nexus with religious or educational activity, because the statutory phrase "used principally for" is wider than exclusive use and turns on user rather than ownership. Accommodation for nuns in a convent was treated as integral to the convent's religious purpose, and hostel accommodation for an educational institution's own students was treated as integral to the educational purpose. The beneficial exemption was construed purposively, and the wider context of the Act supported that interpretation. Buildings used in those ways were therefore held eligible for exemption under Section 3(1)(b) of the Kerala Building Tax Act, 1975. Case-Laws VAT / Sales Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404765