India, Nov. 14 -- The Supreme Court on Friday held that Eden Gardens Stadium cannot be treated as a "public place" for the purpose of advertisement tax, affirming a Calcutta High Court decision that had quashed a Rs.51-lakh tax demand issued to the Cricket Association of Bengal (CAB) for advertisements displayed during the 1996 Wills World Cup.

A bench of justices Vikram Nath and Sandeep Mehta refused to interfere with the 2025 order of the Calcutta High Court and dismissed the appeal filed by the Kolkata Municipal Corporation (KMC).

"There are people who can have such advertisements inside a hotel or even a house. Would that also constitute a public property?" the bench asked KMC's counsel, senior advocate Jaideep Gupta, rejecting the ...