M/S HARSH AUTOMOBILES PRIVATE LIMITED vs INDORE MUNICIPAL CORPORATION

The Supreme Court examined the validity of demand notices issued by the Indore Municipal Corporation for advertisement tax under Section 189-A of the Municipal Act, 1965. The appellants challenged the notices, arguing that displaying their business name did not constitute an advertisement. The High Court upheld the demand based on prior judgments, which the appellants questioned. The Court analyzed whether displaying a business name qualifies as an advertisement under the relevant legal provisions, ultimately affirming the tax demand.