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    <title>2018 (5) TMI 169 - ALLAHABAD HIGH COURT</title>
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    <description>Challenge was raised to a tender notice for recovery of advertisement tax on the ground that, after Section 173 of the U.P. Goods and Services Tax Act, 2017 and the omission of specified provisions of the U.P. Municipal Corporation Act, 1959, the Municipal Corporation lacked authority to levy the tax. The Court noted that the statutory basis for the levy required scrutiny and, pending counter affidavit and rejoinder, stayed further proceedings including the auction under the impugned tender notice. No final ruling was given on the validity of the levy, and only interim protection was granted.</description>
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    <pubDate>Wed, 11 Apr 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=359605</link>
      <description>Challenge was raised to a tender notice for recovery of advertisement tax on the ground that, after Section 173 of the U.P. Goods and Services Tax Act, 2017 and the omission of specified provisions of the U.P. Municipal Corporation Act, 1959, the Municipal Corporation lacked authority to levy the tax. The Court noted that the statutory basis for the levy required scrutiny and, pending counter affidavit and rejoinder, stayed further proceedings including the auction under the impugned tender notice. No final ruling was given on the validity of the levy, and only interim protection was granted.</description>
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