https://www.taxtmi.com/caselaws?id=374799 Advertisement tax bye-laws were invalid once Entry 55 of List II was omitted and the enabling provision in the U.P. Municipalities Act was removed. The municipality had no continuing legislative or statutory competence to impose or collect such tax, and bye-laws framed earlier could not survive where they were published only after the legal basis had disappeared. The levy and collection under those bye-laws was therefore without authority of law and the bye-laws were liable to be struck down. en-us Fri, 08 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374799 Advertisement tax bye-laws were invalid once Entry 55 of List II was omitted and the enabling provision in the U.P. Municipalities Act was removed. The municipality had no continuing legislative or statutory competence to impose or collect such tax, and bye-laws framed earlier could not survive where they were published only after the legal basis had disappeared. The levy and collection under those bye-laws was therefore without authority of law and the bye-laws were liable to be struck down. Case-Laws GST Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374799