Read the full judgment text of DCSA 000030/1995 on BabelCite. This District Court judgment was delivered on 16 September 1996.
1. This is an appeal upon a case stated by the Collector of Stamp Revenue, the Respondent. It follows his assessment contained in a letter dated 21st July 1995 that an agreement dated 29th December 1992 ("the agreement") between the Appellant, Guoji Transportation Company Limited ("Guoji") and China National Trade Transportation Corporation (Guangdong) Huangpu Branch ("Sinotrans") is chargeable to Stamp Duty under Head 1(2)(a) of the First Schedule to the Stamp Duty Ordinance Cap. 117 in the sum