Supreme Court · 1994 INSC 75 · Decided 15 February 1994
State of Kerala and ORS. v. Mcdowell and CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 75 · [1994] 1 S.C.R. 981
- Case number
- CIVIL APPEAL No. 12/1992
- Decided
- 15 February 1994
- Bench
- S.P. BHARUCHA, N. VENKATACHALA (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 5, 13
Headnote
B Kera/a Abkari Act: Section 7-1.ndian made Foreign Liquor-Export of-Bond executed for • deferred payment of duty on such export in Fonn VI of the Distillery and C Warehouse Rules-Whether a bond within the meaning of Art. 13 of the Schedule to the Kera/a Stamp Act. 1939 or an agreement as Kera/a Stamp Act, 1939: Articles 5 and 13 of the Schedule-Bond executed by manufacturers of Indian made Foreign Liquofk-ln Fonn VI of the Disti(lery and Warehouse Rules-Whether a bond under Art.13 or an agreement as defined in Anicle ~Whether liable to Stamp duty under Entry 32 of the
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