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    <description>Whether Section 173 of the U.P. Goods and Services Tax Act, 2017 displaced the municipal corporation&#039;s power to levy advertisement tax under the U.P. Municipal Corporation Act, 1959 was found to require prima facie scrutiny, and the court granted notice, time for counter and rejoinder affidavits, and interim protection by staying further proceedings, including the auction under the impugned tender notice, until the next date of listing.</description>
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