Case Law Analysis
|Supreme Court of India
Actual Use Determines Stamp-Duty Classification, Not Registration, under Rajasthan Stamp Act, 1998 | Gift Deed Treated as Commercial | SC
The Supreme Court reinstated the statutory authorities’ view that land registered as residential but used as a showroom/factory must be classified as commercial for stamp-duty purposes. The higher commercial stamp duty stands and the appellant’s refund claim is dismissed.