The issue /argument of applicability of stamp duty on the High Court???s order approving /sanctioning the Scheme of Arrangement /Scheme of Amalgamation under Section 391 /Section 394 of the Companies Act 1956 had always been under intense debate in States other than those States such as Maharashtra, Gujarat, Karnataka, Rajasthan, Chhattisgarh, Madhya Pradesh and Andhra Pradesh, i.e. States which h