Case Law Details
Case Name : CCE & C Vs Zodiac Advertisers (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
SUMMARY OF CASE LAW
The making and sale of advertising materials for customers in the form of banner or hoarding or film-slide, etc. is `advertisement’ as defined under section 65(2); all commercial concerns engaged in any of the activities connected with advertisement, which includes making, preparing, displaying or exhibition of advertisement, answer the description of `advertising agency’.
RELEVANT PARAGRAPH
4. The question to be considered is whether this activity of the respondent answers the description of “advertisement” , and further whether respondent answ...
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we are advertising agency we print brochure ,leaflet etc material from printer and sales to client so what is gst rule applicable