https://www.taxtmi.com/article/detailed?id=8471 The article explains that municipal imposition of Advertisement Tax became legally untenable after the constitutional entry permitting State taxation of advertisements and the municipal enabling provision were omitted by amendments; consequently municipal bye laws framed to levy advertisement tax lacked legislative competence and were held susceptible to challenge as ultra vires, with amounts collected under such bye laws liable to refund. en-us Mon, 22 Apr 2019 07:01:41 +0530 Mon, 22 Apr 2019 07:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8471 The article explains that municipal imposition of Advertisement Tax became legally untenable after the constitutional entry permitting State taxation of advertisements and the municipal enabling provision were omitted by amendments; consequently municipal bye laws framed to levy advertisement tax lacked legislative competence and were held susceptible to challenge as ultra vires, with amounts collected under such bye laws liable to refund. Articles Goods and Services Tax - GST Mon, 22 Apr 2019 07:01:41 +0530 https://www.taxtmi.com/article/detailed?id=8471