SH MEDICAL CENTER HOSPITAL vs STATE OF KERALA

The Supreme Court held that SH Medical Centre Hospital, a charitable institution, is entitled to exemption from building tax under the Kerala Building Tax Act, 1975, as it primarily serves charitable purposes. The Court found that the High Court's dismissal of the appellant's writ appeal was erroneous, as the institution's activities align with the definition of charitable use under the Act. Consequently, the Supreme Court reversed the High Court's decision and granted the exemption sought by the appellant.