top of page

Case Comment On Hindusthan Lever & Anr V/S State Of Maharashtra & Anr

Case Comment On Hindusthan Lever & Anr V/S State Of Maharashtra& Anr: The Legal Validity Of The Stamp Duty Levied On The Court Order Sanctioning M&A Deals

Muhammed Ijaz V, Faculty of Law, University of Delhi


Stamp duty is one of the crucial taxes levied by the government of India during the execution of various documents or instruments specified in the Indian Stamp Act 1899, or the stamps act enacted by the various state legislatures as the case may be. The key principle governing the computation of the stamp duty is the nature of the instrument or document involved in relevant transactions and the stamp duties accordingly.

The legal framework with reference to the stamp duty regime in India traces their ultimate source from the Constitution of India itself. The 7th schedule of the constitutions demarcates the various fields in which states and union legislature can enact upon or both, and the stamp duty matters is broadly included in the all the three lists (Entry 91 of Union List, Entry 63 of state list and Entry 44 of the Concurrent list). However, the matters relating to the computation of the stamp duty has been one of the often-contested taxation matters. There have been several instances in which the various High courts and even supreme court of India has came up with various judgements in resolution to various legal disputes arising from the computation and applicability of the stamp duty in various transactions through instruments or documents.

Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878


Accessibility: Open Access

License: Creative Commons 4.0

Submit Manuscript: Click here

Open Access Logo


​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.


The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

bottom of page