Advertisement tax bye-laws struck down as ultra vires after 101st Amendment and U.P. GST Act, 2017; demands quashed
Case-Laws
GST
HC held that, pursuant to the 101st Constitutional Amendment and enforcement of the U.P. GST Act, 2017, the State Legislature lacks legislative competence to levy advertisement tax under the impugned municipal bye-laws. Relying on a co-ordinate Bench decision, which had already declared similar advertisement tax provisions ultra vires Article 265 of the Const
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