https://www.taxtmi.com/caselaws?id=444577 A dealer's name board or sign board displaying the trade name and products at business premises is not, by itself, an advertisement liable to tax unless it has a commercial purpose and solicits customers; a purely informational display identifying the business or goods dealt with falls outside the levy. The earlier precedent relied on below did not address this question, so the demand notices could not be finally sustained on that basis. As the objections had not been examined by the competent municipal authority, the matter was remitted for fresh consideration within the time fixed by the SC, with liberty to challenge any adverse order in accordance with law. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444577 A dealer's name board or sign board displaying the trade name and products at business premises is not, by itself, an advertisement liable to tax unless it has a commercial purpose and solicits customers; a purely informational display identifying the business or goods dealt with falls outside the levy. The earlier precedent relied on below did not address this question, so the demand notices could not be finally sustained on that basis. As the objections had not been examined by the competent municipal authority, the matter was remitted for fresh consideration within the time fixed by the SC, with liberty to challenge any adverse order in accordance with law. Case-Laws Indian Laws Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444577