No Advertisement Tax on Signboards Displaying Business Information: SC

Harsh Automobiles Private Limited Vs Indore Municipal Corporation (Supreme Court of India) Introduction: In a significant legal battle, the Supreme Court of India, in the case of M/s. Harsh Automobiles Pvt. Ltd. v. Indore Municipal Corporation, delivered a groundbreaking judgment on October 09, 2023. The verdict clarified that Advertisement Tax cannot be imposed on signboards meant for disseminating general business information. This case has far-reaching implications for businesses and local municipal bodies. Supreme Court, held that the signboard affixed for displaying general information a...