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Hubballi Dharwad Advertisers ... vs State Of Karnataka on 21 April, 2022 cites

Selvel Media Services Private Limited vs The Municipal Corporation Of The City Of ... on 20 October, 2020

10. He relies upon the decision of Gujarat High Court in R/Special Civil Application No.4538/2019 and connected matters in the case of Selvel Media Services Private Limited vs. The Municipal Corporation to contend that advertisement tax is more of a fee though it has been termed as tax, it would have to be construed as a fee. This fee is levied for the license granted to the petitioner and its members to exhibit advertisements on the advertisement hoarding on the land belonging to respondent No.2 and or private parties. Without such license, the petitioner cannot display any advertisement, the fee is charged for such display and the same has nothing to do with GST as claimed by the petitioner. Both of them stand on different footings.
Gujarat High Court Cites 188 - Cited by 2 - J B Pardiwala - Full Document

M/S Selvel Media Services Private ... vs State Of U.P. And 4 Others on 29 April, 2019

7. Sri.Zameer Pasha, learned counsel appearing for the petitioners relies upon the decision of Allahabad High Court in Writ Tax No.354/2018 in the case of M/s Selvel Media Services Private Limited and Others vs. State of U.P. and Others wherein it is held that that in terms of Section 173 of the UPGST Act, 2017 which came into effect from 01.07.2017 it is GST which is liable to be paid. The power of the legislature to legislate with regard to advertisement -6- WP No. 104172 of 2021 tax had been deleted from the UP Municipal Corporations Act, with effect from 12.09.2016 there was no power left with the State Government or the Municipal Corporation for imposition of tax on the advertisement hoardings.
Allahabad High Court Cites 0 - Cited by 1 - Full Document
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