https://www.taxtmi.com/caselaws?id=272697 The High Court of Madras ruled that a lease for a touring cinema, involving collapsible equipment not permanently affixed to the ground, is not subject to stamp duty under Article 30(a)(1) of the Stamp Act. The court found that the cinema equipment did not constitute immovable property and therefore, the lease deed did not attract stamp duty as it did not involve immovable property. en-us Mon, 28 Mar 1955 00:00:00 +0530 Mon, 14 May 2018 10:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272697 The High Court of Madras ruled that a lease for a touring cinema, involving collapsible equipment not permanently affixed to the ground, is not subject to stamp duty under Article 30(a)(1) of the Stamp Act. The court found that the cinema equipment did not constitute immovable property and therefore, the lease deed did not attract stamp duty as it did not involve immovable property. Case-Laws Indian Laws Mon, 28 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272697