Coupled with the fact that the power of taxation earlier vested ...

Case Laws GST

February 9, 2019

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 municipality did not even have the statutory competence to levy, impose or collect Advertisement Tax.

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Coupled with the fact that the power of taxation earlier vested ...

Case Laws GST

February 9, 2019

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