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Article No. 5(h)(A) of the Maharashtra Stamp Act charges stamp duties on any advertisement agreement for promotion of any product or programme or event with an intention to make profits or business out of it.

Union listDivision bench of the bombay high courtSeventh scheduleMaharashtra stamp actDivision benchBombay high courtAdvertisement agreementsStamp dutyIndian broadcasting foundation vs the state of maharashtra and orsD valorem rate of stamp dutySupreme court judgmentSpecial leave petitionSinghania amp partnersTarun duaArticle no 5 haSupreme court