https://www.taxtmi.com/caselaws?id=40067 Exemption from municipal general tax depends on the actual occupation and use of the property, not on how the income derived from it is applied. Property used for conducting horse races and training horses was held not to be solely used for a charitable purpose, so the exemption under section 202(1)(b) of the Hyderabad Municipal Corporation Act was unavailable. The levy of general tax for the relevant assessment year was upheld on the evidence, and the valuation fixed for the property was also sustained. en-us Tue, 11 Nov 1986 00:00:00 +0530 Wed, 24 Oct 2018 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40067 Exemption from municipal general tax depends on the actual occupation and use of the property, not on how the income derived from it is applied. Property used for conducting horse races and training horses was held not to be solely used for a charitable purpose, so the exemption under section 202(1)(b) of the Hyderabad Municipal Corporation Act was unavailable. The levy of general tax for the relevant assessment year was upheld on the evidence, and the valuation fixed for the property was also sustained. Case-Laws Income Tax Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40067