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    <title>Advertisement Tax not leviable on signboards displaying Business information</title>
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    <description>The Supreme Court held that municipal authorities cannot levy Advertisement Tax on signboards whose primary purpose is to disseminate general business information rather than to solicit customers; such informational displays fall outside the statutory scope of taxable advertisements, and taxing them would be without legal authority and infringe constitutional protections. The Court directed the municipal authority to re-examine and dispose of objections to the show cause notice expeditiously.</description>
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    <pubDate>Sat, 21 Oct 2023 07:03:36 +0530</pubDate>
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      <title>Advertisement Tax not leviable on signboards displaying Business information</title>
      <link>https://www.taxtmi.com/article/detailed?id=11978</link>
      <description>The Supreme Court held that municipal authorities cannot levy Advertisement Tax on signboards whose primary purpose is to disseminate general business information rather than to solicit customers; such informational displays fall outside the statutory scope of taxable advertisements, and taxing them would be without legal authority and infringe constitutional protections. The Court directed the municipal authority to re-examine and dispose of objections to the show cause notice expeditiously.</description>
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      <pubDate>Sat, 21 Oct 2023 07:03:36 +0530</pubDate>
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