1) After enacted of the GST by our parliament and Advertisement Tax under Entry 55 of State List of VII Schedule to Constitution has been subsumed in GST and Telangana Legislature adopted it .Whether Telangana has right to enacted of the amended advertisement tax or display device under telangana municipal act (GHMC)
2) If one act or rules ( THE A.P. SHOPS & ESTABLISHMENTS RULES, 1990 said that Every trade or establishment must hold signed board is telugu name also and other Act or rules said that trade or establishment hold of any signed board and must be pay advertisement tax . Whether the trader follow or not and guide us .
3) After the order of WP No ,15962 OF 2021 M/s SUSHEE INFRA PRIVAATE LIMITED vs The Assistant Commissioner (ST),it states that context that Allahabad High Court held that after omission of Entry 55 of List II of the VII Schedule to the Constitution of India by the Constitution Amendment Act with effect from 16.09.2016,even the State Legislature did not have the iegislative competence to levy or collect taxes on advertisement which was earlier available under llntry 55.In the above context , whether our local muncipal didnot power to levy or collect taxes on advertisement .Please guide us
4) Provide the number of cases registered in High court against advertisement tax or display device . please provide case number and other details and
5)If the Number cases in pending in High court ,can be the Department issued notice to Petitioner.