....r 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 DICTIONARY Advert....

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....ICTIONARY 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 the business that specia....

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....vity 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 product, service, person, organisation or line of conduct inte....

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....ection 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 meaning is not given to the word advertisement in Section 328-A it will create anomalous position, inasmuch as a simp....

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