Case Law Details
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 about the company would not come within the purview of Advertisement, therefore Advertisement Tax cannot be levied by the Municipal Corporation.
Facts:
M/s. Harsh Automobiles Private Limited (“the Appellant”) is engaged in the business of dealership of Hyundai Passenger Cars operating from the premises occupied in Indore and other places. The Appellant has affixed a signboard, displaying the trade name and business in the premises where business is being conducted.
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