https://www.taxtmi.com/caselaws?id=154654 Stamp duty under the Bombay Stamp Act attaches only to an instrument, and a bill of lading is excluded from the definition of instrument under Section 2(1) and outside Section 74. A bill of lading is a document of title, not a delivery order, and Article 24 therefore did not apply where imported cargo was delivered directly at a captive jetty without entrustment to the Port authorities or any delivery order. Bills of lading fall within the Union field under Entry 91 of List I, so the State lacked competence to impose stamp duty through the impugned circulars. The circulars were invalid insofar as they required stamp duty clearance for such direct deliveries. en-us Wed, 24 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154654 Stamp duty under the Bombay Stamp Act attaches only to an instrument, and a bill of lading is excluded from the definition of instrument under Section 2(1) and outside Section 74. A bill of lading is a document of title, not a delivery order, and Article 24 therefore did not apply where imported cargo was delivered directly at a captive jetty without entrustment to the Port authorities or any delivery order. Bills of lading fall within the Union field under Entry 91 of List I, so the State lacked competence to impose stamp duty through the impugned circulars. The circulars were invalid insofar as they required stamp duty clearance for such direct deliveries. Case-Laws Indian Laws Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154654