Case Law Details
Saurer Textile Solutions Pvt Ltd Vs State of Maharashtra (Bombay High Court)
The Bombay High Court, in the case of Saurer Textile Solutions Pvt Ltd vs State of Maharashtra, has ruled that the Maharashtra government’s action in levying stamp duty on delivery orders (DOs) falls within the state’s legislative competence. The Court bench, comprised of Justices G.S. Patel and Neela Gokhale, observed that the state has the authority to impose such duty.
Understanding Stamp Duty and Delivery Orders
Stamp duty is a tax levied by the government on certain documents. The Maharashtra Stamp Act, 1958, outlines the specific instruments subject to this tax. Delivery orders, which are documents authorizing the receipt of goods from a warehouse or other storage facility, were the subject of debate in this case.
Key Points of the Judgement
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