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    <title>WHETHER COURT ORDER SANCTIONING AMALGAMATION IS AN INSTRUMENT?</title>
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    <description>The article explains that a court order sanctioning a scheme of amalgamation effects the transfer of properties and liabilities by giving statutory effect to a compromise approved by the prescribed majority; because the order is the operative instrument effecting transfer and directing registration, it falls within the ordinary definition of a document or instrument for stamp duty purposes and may be subject to state stamp laws.</description>
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