Mahimai, means religious purpose, Commissioner of Income Tax (Central) v. Bijli Cotton Mills (P) Ltd., AIR 1979 SC 346: (1979) 1 SCC 496: (1979) 2 SCR 241.
A Mahimai is a donation for charity consisting of a fixed percentage on the sales or profits on commercial transactions done by the donor, State of Madras v. Thuthukudi Kozhumbu Vyaparikalin Thuthukudi Sri Subramaniaswami Mahimi Paripalana Sangam, AIR 1962 Mad 48 (49).