Cargills (Ceylon) Ltd. vs Commissioner of Stamps

Cargills (Ceylon) Ltd. vs Commissioner of Stamps nlr vol 56 page 187 [56 NLR 187] – In the case between Cargills (Ceylon) Ltd. and the Commissioner of Stamps, the court addressed the issue of whether an agreement (No. 3819) for the sale of assets constituted a sale of a “business” an