Supreme Court of India
Somaiya Organics (india) Ltd., Etc. v. Board of Revenue, U.P., 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.
What the Court ordered
We are of the view that the High Court in its well-consi- D dered judgment has rightly taken the view that the amount of Rs.65,00,000 should also be deemec!.as part of the consideration for the sale and that stamp duty was leviable on Rs. 72,76,000 under section 24 of the Act.
Judgment, page 19
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