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    <title>2007 (6) TMI 564 - KERALA HIGH COURT</title>
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    <description>A convent building that included residential accommodation for nuns was treated as being used for religious purpose under Section 3(1)(b) of the Building Tax Act. The residential portion was not viewed as a separate secular use because the nuns were required to reside in the convent as part of the institution&#039;s religious practice and activities. On that basis, the entire building, including the accommodation area, qualified for exemption from building tax.</description>
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      <description>A convent building that included residential accommodation for nuns was treated as being used for religious purpose under Section 3(1)(b) of the Building Tax Act. The residential portion was not viewed as a separate secular use because the nuns were required to reside in the convent as part of the institution&#039;s religious practice and activities. On that basis, the entire building, including the accommodation area, qualified for exemption from building tax.</description>
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