https://www.taxtmi.com/caselaws?id=186320 The SC dismissed the Municipal Corporation's appeal, ruling that the demand for service charges constituted a tax, violating Article 285(1) of the Indian Constitution. The Court determined that administrative circulars cannot supersede constitutional provisions and that the Corporation's attempt to impose a tax disguised as service charges exceeded its authority. Consequently, the Corporation's demand was deemed invalid, and no costs were awarded. en-us Wed, 21 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186320 The SC dismissed the Municipal Corporation's appeal, ruling that the demand for service charges constituted a tax, violating Article 285(1) of the Indian Constitution. The Court determined that administrative circulars cannot supersede constitutional provisions and that the Corporation's attempt to impose a tax disguised as service charges exceeded its authority. Consequently, the Corporation's demand was deemed invalid, and no costs were awarded. Case-Laws Indian Laws Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186320