https://www.taxtmi.com/caselaws?id=278736 Municipal advertisement tax rules must conform to the parent Act and the mandatory procedure for tax imposition and rule-making; where the Corporation's required resolution and statutory steps were not followed, the rules were invalid. The charging provision for advertisement tax also had to be read with the express exemption for non sky-sign advertisements relating to the trade or business carried on at the premises; rules that treated such shop displays as taxable exceeded the Act and were ultra vires. The demand notices based on those rules were therefore unsustainable, with refund relief available for tax already deposited and liberty to frame fresh rules in accordance with law. en-us Thu, 08 Jan 2015 00:00:00 +0530 Tue, 19 Feb 2019 07:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278736 Municipal advertisement tax rules must conform to the parent Act and the mandatory procedure for tax imposition and rule-making; where the Corporation's required resolution and statutory steps were not followed, the rules were invalid. The charging provision for advertisement tax also had to be read with the express exemption for non sky-sign advertisements relating to the trade or business carried on at the premises; rules that treated such shop displays as taxable exceeded the Act and were ultra vires. The demand notices based on those rules were therefore unsustainable, with refund relief available for tax already deposited and liberty to frame fresh rules in accordance with law. Case-Laws Indian Laws Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278736