https://www.taxtmi.com/caselaws?id=171556 Illuminated signboards fixed above ATM centres were analysed under the Bombay Municipal Corporation Act, 1888 by distinguishing a "sky-sign" under Section 328 from an "advertisement" under Section 328A. A sky-sign must be a word, sign, device or representation in the nature of an advertisement, announcement or direction, supported on or attached to a structure and visible against the sky; on the stated facts, the ATM signboards were not treated as sky-signs. Section 328A was construed contextually to cover communications with a commercial or promotional purpose, so whether an ATM signboard is an advertisement depends on the factual extent to which it serves the bank's business interests. The notices were therefore required to be reconsidered under Section 328A after a fresh hearing. en-us Thu, 04 Aug 2005 00:00:00 +0530 Thu, 26 Nov 2015 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171556 Illuminated signboards fixed above ATM centres were analysed under the Bombay Municipal Corporation Act, 1888 by distinguishing a "sky-sign" under Section 328 from an "advertisement" under Section 328A. A sky-sign must be a word, sign, device or representation in the nature of an advertisement, announcement or direction, supported on or attached to a structure and visible against the sky; on the stated facts, the ATM signboards were not treated as sky-signs. Section 328A was construed contextually to cover communications with a commercial or promotional purpose, so whether an ATM signboard is an advertisement depends on the factual extent to which it serves the bank's business interests. The notices were therefore required to be reconsidered under Section 328A after a fresh hearing. Case-Laws Indian Laws Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171556