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The Warehousing (Development and Regulation) Act, 2007

Section 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."

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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