Hindustan Lever & Anr vs State Of Maharashtra & Anr

The Supreme Court upheld the constitutional validity of Section 2(g)(iv) of the Bombay Stamp Act, 1958, which defines 'Conveyance' to include orders made by the High Court under Section 394 of the Companies Act, 1956 regarding amalgamation. The Court clarified that the definition of 'conveyance' is broad and encompasses various instruments, including court orders, thereby affirming the applicability of stamp duty on such orders. The appeal against the High Court's dismissal of the writ petition challenging this provision was rejected, confirming the legality of the stamp duty imposition.