https://www.taxtmi.com/caselaws?id=310346 Neon sign boards displayed on traders' own premises were held not to qualify as exempt name boards under Clause (a) of Bye-law 7 because the exemption applies only to a true identifying board that contains no additional advertising matter. A board describing the trader's business or the commodities sold is an advertisement within the charging provision and remains liable to advertisement tax. The alternative exemption for advertisements connected with trade or business was not decided. The tax demand was therefore upheld and the writ petition dismissed. en-us Tue, 17 Oct 1995 00:00:00 +0530 Thu, 19 Oct 2023 16:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310346 Neon sign boards displayed on traders' own premises were held not to qualify as exempt name boards under Clause (a) of Bye-law 7 because the exemption applies only to a true identifying board that contains no additional advertising matter. A board describing the trader's business or the commodities sold is an advertisement within the charging provision and remains liable to advertisement tax. The alternative exemption for advertisements connected with trade or business was not decided. The tax demand was therefore upheld and the writ petition dismissed. Case-Laws Indian Laws Tue, 17 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310346