Local tax repeal: municipal Acts amended to omit levy provisions and related references upon GST commencement. The amendment omits specified clauses and entire sections establishing a municipal tax levy, deletes cross references and schedule entries tied to that levy, and removes procedural language conditioning municipal actions on prior determination of the local tax across multiple Tamil Nadu municipal and panchayat Acts.
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Provisions expressly mentioned in the judgment/order text.
Local tax repeal: municipal Acts amended to omit levy provisions and related references upon GST commencement.
The amendment omits specified clauses and entire sections establishing a municipal tax levy, deletes cross references and schedule entries tied to that levy, and removes procedural language conditioning municipal actions on prior determination of the local tax across multiple Tamil Nadu municipal and panchayat Acts.
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