https://www.taxtmi.com/caselaws?id=798707 SEZ units covered by the State's 2002 policy were promised complete exemption from stamp duty and registration fee, including for leases transferring an interest in land. Formal statutory recognition through the Gujarat Special Economic Zone Ordinance, 2004 did not displace the pre-existing policy benefit for lease deeds executed earlier. Denying exemption solely because a lease pre-dated the Ordinance would undermine the investment-inducement purpose of the policy and unjustifiably distinguish similarly placed SEZ units by execution date. The fiscal exemption therefore extends to such pre-Ordinance leases, with consequential refund of stamp duty and registration fee. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798707 SEZ units covered by the State's 2002 policy were promised complete exemption from stamp duty and registration fee, including for leases transferring an interest in land. Formal statutory recognition through the Gujarat Special Economic Zone Ordinance, 2004 did not displace the pre-existing policy benefit for lease deeds executed earlier. Denying exemption solely because a lease pre-dated the Ordinance would undermine the investment-inducement purpose of the policy and unjustifiably distinguish similarly placed SEZ units by execution date. The fiscal exemption therefore extends to such pre-Ordinance leases, with consequential refund of stamp duty and registration fee. Case-Laws Indian Laws Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798707