https://www.taxtmi.com/caselaws?id=160966 Employees of the Military Engineering Service were treated as falling within the wide statutory definition of "employee" under the A.P. Tax on Professions, Trades, Callings and Employments Act, 1987, and the definition of "employer" was not limited to Government departments. Section 4 operated as the charging provision for profession tax, while Sections 32 and 35 did not support exemption because they concern local authorities and compensation to them. Regulation 288A applied only to taxes levied by municipal or cantonment authorities under earlier local laws, not to the State profession tax under the 1987 Act. In the absence of a notification under Section 31, no exemption was available, and the challenge to the levy failed. en-us Tue, 05 Jun 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160966 Employees of the Military Engineering Service were treated as falling within the wide statutory definition of "employee" under the A.P. Tax on Professions, Trades, Callings and Employments Act, 1987, and the definition of "employer" was not limited to Government departments. Section 4 operated as the charging provision for profession tax, while Sections 32 and 35 did not support exemption because they concern local authorities and compensation to them. Regulation 288A applied only to taxes levied by municipal or cantonment authorities under earlier local laws, not to the State profession tax under the 1987 Act. In the absence of a notification under Section 31, no exemption was available, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Tue, 05 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160966