Advertisement tax can't be levied by Nagar Nigam without legislative competence

GST/Excise/ST/VAT : Where Mathura Vrindavan Nagar Nigam, in exercise of its powers under section 172(2)(h) of Uttar Pradesh Municipal Corporation Act, 1959, framed bye-laws, namely, (Vigyapan kar ka Nirdharan and Wasuli Viniyaman) Upvidhi, 2017 to impose tax on advertisement, in view of omission of section 172(2)(h) by virtue of section 173 of Uttar Pradesh Goods and Services Tax Act, 2017, Nagar Nigam had no legislative competence to promulgate said bye-laws

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