Coupled with the fact that the power of taxation earlier vested with the municipalities u/s 128(2)(vii) of the U.P. Municipalities Act, 1916 having been omitted by virtue of Section 173 of the U.P. Goods and Service Tax Act, 2017, the municipali

GST – Coupled with the fact that the power of taxation earlier vested with the municipalities u/s 128(2)(vii) of the U.P. Municipalities Act, 1916 having been omitted by virtue of Section 173 of the U

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