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    <title>2008 (1) TMI 996 - MADRAS HIGH COURT</title>
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    <description>The Division Bench allowed the writ appeals and writ petitions, holding that Rule 15(c) grants exemption to buildings used for educational purposes without any qualification related to the charitable nature of the institution. The judgment of Justice P.K. Misra was set aside, and the view of Justice P. Jyothimani was affirmed. The orders demanding property tax were quashed, and the educational institutions were held exempt from property tax under Rule 15(c).</description>
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      <link>https://www.taxtmi.com/caselaws?id=304334</link>
      <description>The Division Bench allowed the writ appeals and writ petitions, holding that Rule 15(c) grants exemption to buildings used for educational purposes without any qualification related to the charitable nature of the institution. The judgment of Justice P.K. Misra was set aside, and the view of Justice P. Jyothimani was affirmed. The orders demanding property tax were quashed, and the educational institutions were held exempt from property tax under Rule 15(c).</description>
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