Allowed
Responsive Industries Limited v. the State of Maharashtra through Department of Registration and Stamps and 3 Ors.
Bombay HCWP/1132/2022
Case brief
AI extract
What is this about?
The Bombay High Court held that the State of Maharashtra has the legislative competence to levy stamp duty on Delivery Orders (DOs) related to imported goods. The Court determined that a DO is a taxable instrument under the Maharashtra Stamp Act, 1958, and its issuance occurs after the import process is complete, thus not infringing central powers.
What did the court decide?
Rule discharged. The plea of lack of legislative competence is rejected. Refund claim declared redundant.