Refund amount collected as Stamp Duty on Bills of Entry filed for Import: HC

Ramratna Wires Ltd. Vs State of Gujarat (Gujarat High Court)

The issue raised in this writ application as regards the legality and validity of collecting the stamp duty on the Bills of Entry is no longer res-integra in view of the pronouncement of this Court in the case of State of Gujarat and others Vs. Reliance Industries Ltd. (Letters Patent Appeal No. 6 of 2011 and allied appeals) decided by a Division Bench of this Court vide judgment dated 08.09.2011, to which, one of us (J.B. Pardiwala, J.) w

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