Supreme Court · 2023 INSC 720 · Decided 9 February 2023
M/S. Lisie Medical Institutions v. The State of Kerala and ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 720 · [2023] 6 S.C.R. 354
- Case number
- CIVIL APPEAL No. 6799/2017
- Decided
- 9 February 2023
- Bench
- D.Y. CHANDRACHUD, PAMIDIGHANTAM SRI NARASIMHA, J.B. PARDIWALA (3-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Kerala Building Tax Act, 1975 - s.3(1) - Interpretation of the provision for exemptions contained in s.3(1) - The two judge Bench in Lisie Medical Institutions v. State of Kerala has doubted the correctness contained in an earlier decision of two Judges in SH Medical Centre Hospital vs State of Kerala - While construing the provisions of s.3(1)(b) of the Kerala Building Tax Act 1975, the two Judge Bench in SH Medical Centre Hospital, has incorporated the observations which suggests that
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