Supreme Court of India
M/s Godwin Construction Pvt. Ltd. v. Commissioner, Meerut Division & Anr.
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From the headnote
Issue for Consideration Whether the stamp duty on the instrument “Security Bond cum Mortgage Deed”, is chargeable under Article 40 or Article 57 of Schedule 1- of the Indian Stamp Act 1899. Headnotes† Indian Stamp Act 1899 – Article 40 or Article 57 of Schedule 1- – Stamp duty on the instrument “Security Bond cum Mortgage Deed”, if chargeable u/Article 40 or Article 57 of Schedule 1- : Held: In matters of stamp duty, the decisive factor is not the nomenclature assigned to the instrument, but the substance of rights and obligations it embodies – Court is duty-bound to ascertain the true legal
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