https://www.taxtmi.com/caselaws?id=353831 A verified copy of an instrument executed and stamped outside Maharashtra, when filed in Maharashtra for registration of charge and used for a matter to be done in the State, was treated as received in the State for the purposes of sections 7 and 19 of the Bombay Stamp Act, 1958, and attracted differential stamp duty to prevent avoidance of duty. The provision was also held constitutionally valid, as the levy on copies of instruments fell within the State's legislative competence on a broad construction of the relevant Seventh Schedule entry and did not amount to double taxation. The challenge to the duty demand and to section 7 therefore failed. en-us Tue, 09 Jan 2018 00:00:00 +0530 Sat, 13 Jan 2018 08:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353831 A verified copy of an instrument executed and stamped outside Maharashtra, when filed in Maharashtra for registration of charge and used for a matter to be done in the State, was treated as received in the State for the purposes of sections 7 and 19 of the Bombay Stamp Act, 1958, and attracted differential stamp duty to prevent avoidance of duty. The provision was also held constitutionally valid, as the levy on copies of instruments fell within the State's legislative competence on a broad construction of the relevant Seventh Schedule entry and did not amount to double taxation. The challenge to the duty demand and to section 7 therefore failed. Case-Laws Indian Laws Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353831