https://www.taxtmi.com/caselaws?id=236741 The nature of an instrument and the correct stamp duty valuation could not be determined because the earlier deed referred to in the sale deed was not produced before the Collector, revisional authority, or High Court. Without examining that prior document, the transaction could not be classified as a lease deed simpliciter or a sale deed, and the stamp duty assessment lacked the necessary material. The matter was therefore remitted for fresh consideration after calling for the deed dated 29.9.1978 and then deciding the nature of the transaction and the duty liability anew. en-us Fri, 26 Jul 2013 00:00:00 +0530 Fri, 06 Sep 2013 13:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236741 The nature of an instrument and the correct stamp duty valuation could not be determined because the earlier deed referred to in the sale deed was not produced before the Collector, revisional authority, or High Court. Without examining that prior document, the transaction could not be classified as a lease deed simpliciter or a sale deed, and the stamp duty assessment lacked the necessary material. The matter was therefore remitted for fresh consideration after calling for the deed dated 29.9.1978 and then deciding the nature of the transaction and the duty liability anew. Case-Laws Companies Law Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236741