Sh Medical Center Hospital vs State Of Kerala & Ors

The Supreme Court held that the SH Medical Centre, a charitable institution, is entitled to exemption from building tax under the Kerala Building Tax Act, 1975, specifically under Section 3(1)(b), which provides for exemptions for buildings used for charitable purposes. The Court found that the High Court erred in dismissing the appellant's writ appeal, as the institution primarily serves philanthropic purposes and does not distribute profits. Consequently, the Supreme Court reversed the High Court's decision and granted the exemption from building tax.