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....r pages of offer documents, pictures, films, etc., * in any print media or electronic media or social media, radio, television programme; Tax on "advertisement" (a) "BLACK'S LAW DICTIONARY, 8TH EDITION Advertising: 1. The action of drawing the public's attention to something to promote its sale. 2. The business of producing and circulating advertisements (b) LAW AND COMMERCIAL DIC....
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....s. (d) COLLINS DICTIONARY OF THE ENGLISH LANGUAGE Advertisement any public notice, as a printed display in a newspaper, short film on television, announcement on radio, etc., designed to sell goods, publicize an event, etc. Advertising- 1) the action or practice of drawing public attention to goods, services, events etc., as by the distribution of printed notices, broadcasting, etc. 2....
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....urpose and should be indicative of business activity of the displayer with a view to attract the attention of people to its business it has been further held: "15. An advertisement is a matter that draws attention of the public or segment of public to a product, service, person, organisation or line of conduct in a manner calculated to promote or oppose directly or indirectly that prod....
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....e Corporation Act and in the commercial and ordinary parlance it must have direct or indirect connection with the business, trade or commerce carried out by the advertiser. It must have some commercial exposition. The advertisement would be for the purpose of directing or soliciting customers to the product or service prominently shown in the advertisement. If ordinary parlance mean....