https://www.taxtmi.com/caselaws?id=164664 A municipal corporation remains a separate body corporate and local authority distinct from the State Government, even though it may fall within the wider meaning of "State" for Article 12 and be subject to governmental supervision. Its staff cannot be treated as Government servants for an exemption under a notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959, unless the relevant statute or notification expressly extends that status for the specific purpose. Regulatory control, administrative oversight, or selective treatment in other provisions does not by itself convert corporation employees into Government servants generally. en-us Tue, 23 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164664 A municipal corporation remains a separate body corporate and local authority distinct from the State Government, even though it may fall within the wider meaning of "State" for Article 12 and be subject to governmental supervision. Its staff cannot be treated as Government servants for an exemption under a notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959, unless the relevant statute or notification expressly extends that status for the specific purpose. Regulatory control, administrative oversight, or selective treatment in other provisions does not by itself convert corporation employees into Government servants generally. Case-Laws VAT and Sales Tax Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164664