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Union of India - Section

Section 55 in The Warehousing (Development And Regulation) Act, 2007

55. Amendment of Act 2 of 1899.—

After section 8B of the Stamp Act, 1899, the following section shall be inserted, namely:—“8C. Negotiable warehouse receipts not liable to stamp duty.—Notwithstanding anything contained in this Act, negotiable warehouse receipts shall not be liable to stamp duty.”