https://www.taxtmi.com/caselaws?id=110177 A supplementary agreement executed only to reflect a company name change and a permitted change in user was construed by its real legal effect, not its form. Because the original lease-cum-sale arrangement continued on the same terms and the document did not create a fresh transaction, transfer leasehold interest, or bring a new lease or sale into existence, it was not chargeable under the specific stamp duty entry for such transfers. The instrument fell, at most, within the residuary charging provision, and the duty already paid under that entry was sufficient. The enhanced stamp duty demand and related orders were therefore unsustainable. en-us Thu, 08 Dec 2005 00:00:00 +0530 Sat, 17 Aug 2013 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110177 A supplementary agreement executed only to reflect a company name change and a permitted change in user was construed by its real legal effect, not its form. Because the original lease-cum-sale arrangement continued on the same terms and the document did not create a fresh transaction, transfer leasehold interest, or bring a new lease or sale into existence, it was not chargeable under the specific stamp duty entry for such transfers. The instrument fell, at most, within the residuary charging provision, and the duty already paid under that entry was sufficient. The enhanced stamp duty demand and related orders were therefore unsustainable. Case-Laws Companies Law Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110177