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The respondent-Municipal Corporation, is vested with no power to levy advertisement tax and it is only GST, which shall be applicable. It is further submitted that since now the Municipal Corporation is left with no authority to levy any advertisement tax, the impugned tender notice dated 31.03.2018 issued for realising advertisement tax is bad in law and is liable to be quashed.

Shanti Prime Publication Pvt. Ltd.

Levy of advertisement tax — Modern Advertising And Marketting Vs. State of U.P. [2018] 2 TAXLOK.COM 058 (Allahabad)

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