Article 40 or Article 57 of Schedule 1-B of the Indian Stamp Act 1899

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• M/S Godwin Construction Pvt. Ltd. v. Commissioner, Meerut Division & Anr.
  2025 INSC 12078 October 2025Dismissed

  Whether the stamp duty on the instrument “Security Bond cum Mortgage Deed”, is chargeable under Article 40 or Article 57 of Schedule 1-B of the Indian Stamp Act 1899.