This article discusses a Delhi High Court case involving Ambuja Cements Limited, which challenged the imposition of stamp duty on a merger order under the Indian Stamp Act. The court examined the applicability of an exemption provided under the 1937 Notification, which exempts certain mergers between subsidiaries of a common parent company from stamp duty. The court upheld the exemption, providing clarity on the continued applicability of historical exemptions in corporate restructuring, particularly for closely held corporate groups.