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1964 (11) TMI 105 - SC - Indian LawsExtract: ....... on this point. Accordingly, we hold that this sum of ₹ 1 1,000 cannot be included for the purpose of levying stamp duty. o p /o p In the result, we agree with the High Court that the stamp duty is to be calculated only on the sum of ₹ 1,00,000. o p /o p The appeal is accordingly dismissed with costs. o p /o p Appeal dismissed. o p /o p
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