Supreme Court · 2000 INSC 344 · Decided 20 July 2000
Hanuman Vitamin Foods PVT. LTD. and ORS. v. The State of Maharashtra and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 344 · [2000] SUPP. 1 S.C.R. 623
- Case number
- CIVIL APPEAL No. 3707/1990
- Decided
- 20 July 2000
- Bench
- M.B. SHAH, S.N. VARIAVA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32; Stamp Act
Headnote
B Bombay Stamp Act, 1958: Schedule I-Article 25(b)(i) Co-operative Society-Share transfer-Instrument of-Instrument of transfer amounting to conveyance of property-Held such an instrument liable to stamp duty under C Article 25 (b) (i). Constitution of India, 1950 Seventh Schedule-list /-Entry conveying property-Levy D of Stamp Duty-Legislative competence of State Legislature. The appellant, a member of a co-operative society, was in occupation of an office premises in a building at Bombay. By an instrument dated 31st March, 1986 it transferred five shares in the co-operative
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