Supreme Court of India
Board of Revenue Etc. v. A. M. Ansari Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above we have no manner of doubt that the res- D • pondents could not be called upon to pay the stamp duty under Article 35(c) of the Stamp Act.
Judgment, page 11
From the headnote
Indian Stamp (Andhra Pradesh Extension and Amendment) Act XIX of 1959-Arts. 31(c) and 35(c)--Scope of-Lease and licence-Distinction. Sales Tax-JVhether payabh on annual auction Sales. Under the terms and conditions of sale th'e respondents, who were the high- est bidders at an auction of forest produce, were called upon to pay stamp duty on the agreements to be executed by them as if they were leases of immo- vable property falling under Art. 31(c) and on the deposits of security as mort gages under art. 35(c) of the ll!ldian Stamp Act, 1899 as also sales tax on the bid amounts. In a
Where later benches applied it
Of those, 1 referred to
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