Stamp duty on securities designated to the principal instrument; no duty on related instruments for the transaction. The amendment designates the instrument on which stamp-duty is chargeable under the securities charging rule as the principal instrument for any issue, sale or transfer of securities, and provides that no stamp-duty shall be charged on other instruments relating to the same transaction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stamp duty on securities designated to the principal instrument; no duty on related instruments for the transaction.
The amendment designates the instrument on which stamp-duty is chargeable under the securities charging rule as the principal instrument for any issue, sale or transfer of securities, and provides that no stamp-duty shall be charged on other instruments relating to the same transaction.
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