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    <title>2023 (5) TMI 2 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeal against Writ Appeal No. 1873 of 2005 and partly allowed the appeal against Writ Appeal No. 2457 of 2005. The Court set aside the Division Bench&#039;s judgment and restored the Single Judge&#039;s judgment with modifications. The Registrar was directed to ascertain the value of plant and machinery as immovable property and determine the applicability of GOMS No.103 for stamp duty exemption. The second respondent was not held liable under this judgment.</description>
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    <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 2 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=437195</link>
      <description>The Supreme Court allowed the appeal against Writ Appeal No. 1873 of 2005 and partly allowed the appeal against Writ Appeal No. 2457 of 2005. The Court set aside the Division Bench&#039;s judgment and restored the Single Judge&#039;s judgment with modifications. The Registrar was directed to ascertain the value of plant and machinery as immovable property and determine the applicability of GOMS No.103 for stamp duty exemption. The second respondent was not held liable under this judgment.</description>
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      <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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