https://www.taxtmi.com/caselaws?id=780907 The HC upheld Notification No.9/2016-ST (01.03.2016) and the condition limiting exemption to contracts entered into before 01.03.2015 with appropriate stamp duty, finding no violation of Articles 14 or 245 or Section 93 of the Finance Act, 1994. Raju Constructions was followed; the notification was held to restore the earlier exemption and to be a legitimate policy choice, not arbitrary or mala fide. Given the advent of GST in 2017, the issues are largely academic. The challenges to the notification were rejected and the writ petitions dismissed. en-us Wed, 29 Oct 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780907 The HC upheld Notification No.9/2016-ST (01.03.2016) and the condition limiting exemption to contracts entered into before 01.03.2015 with appropriate stamp duty, finding no violation of Articles 14 or 245 or Section 93 of the Finance Act, 1994. Raju Constructions was followed; the notification was held to restore the earlier exemption and to be a legitimate policy choice, not arbitrary or mala fide. Given the advent of GST in 2017, the issues are largely academic. The challenges to the notification were rejected and the writ petitions dismissed. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780907