https://www.taxtmi.com/caselaws?id=335168 Land separately described as Plot-B was treated as commercial for stamp duty valuation because it functioned as the only access land for Plot-A, where a petrol pump was installed, and Plot-B abutted the State Highway. The sale deed's separate description did not displace that factual use, and the appellant produced no rebuttal material; on that basis, the Collector (Stamps), the Rajasthan Tax Board and the Single Judge had all treated the land as commercial, with no ground made out for interference. en-us Tue, 25 Oct 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335168 Land separately described as Plot-B was treated as commercial for stamp duty valuation because it functioned as the only access land for Plot-A, where a petrol pump was installed, and Plot-B abutted the State Highway. The sale deed's separate description did not displace that factual use, and the appellant produced no rebuttal material; on that basis, the Collector (Stamps), the Rajasthan Tax Board and the Single Judge had all treated the land as commercial, with no ground made out for interference. Case-Laws Indian Laws Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335168