https://www.taxtmi.com/caselaws?id=750756 State stamp duty on a Delivery Order was upheld because the levy operated on a distinct instrument, not on the import transaction itself. Applying pith and substance, the Bombay HC held that Maharashtra's power under the Stamp Act and Parliament's customs field occupy different spheres. A Delivery Order was treated as a separate document arising only after customs clearance, payment of customs duty, and settlement of carrier's charges, so it did not form part of the course of import. The constitutional challenge under Articles 246 and 286 therefore failed, and the levy was held valid. en-us Fri, 22 Mar 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750756 State stamp duty on a Delivery Order was upheld because the levy operated on a distinct instrument, not on the import transaction itself. Applying pith and substance, the Bombay HC held that Maharashtra's power under the Stamp Act and Parliament's customs field occupy different spheres. A Delivery Order was treated as a separate document arising only after customs clearance, payment of customs duty, and settlement of carrier's charges, so it did not form part of the course of import. The constitutional challenge under Articles 246 and 286 therefore failed, and the levy was held valid. Case-Laws Customs Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750756