https://www.taxtmi.com/caselaws?id=330166 A stamp duty exemption notification was applied to the sale deed for purchase of a sick industrial unit, and the court treated the sickness certificate as sufficient despite its initial issue by the Commissioner Industries rather than the General Manager, District Industries Centre. It held that the issuing authority was within the same department and that a technical objection should not defeat the beneficial purpose of the exemption. The later rectification by the General Manager, District Industries Centre was held to relate back to the original certificate, so the exemption could not be denied on that defect. en-us Thu, 21 Apr 2016 00:00:00 +0530 Tue, 19 Jul 2016 13:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330166 A stamp duty exemption notification was applied to the sale deed for purchase of a sick industrial unit, and the court treated the sickness certificate as sufficient despite its initial issue by the Commissioner Industries rather than the General Manager, District Industries Centre. It held that the issuing authority was within the same department and that a technical objection should not defeat the beneficial purpose of the exemption. The later rectification by the General Manager, District Industries Centre was held to relate back to the original certificate, so the exemption could not be denied on that defect. Case-Laws Indian Laws Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330166