Article 5 of the list of the law is imposes the stamp duty collected in an "agreement or agreement." Article 5 also classifies several categories on the basis of the purpose of an agreement that imposes a specific right for a given instrument. There is a residual provision under Article 5, point c), with all these agreements that are not expressly provided for being classified and the taxes payable to be imposed separately. If a contract does not intend to act as an immediate transfer of the sale of the land, such an instrument must be qualified as an agreement and not transport. An agreement to sell a business with its assets, including the value, would not be a sales contract, but only a sales contract, whereas the parties intended to enter into force from the date of the agreement at the time of the closing of the transaction and, although no actual transport activity was prepared to carry out the proposed sale with respect to the goods or personal assets (a sale activity was not only for real estate). [See final note 8] Therefore, under the IS Act, a BTA that does not prove the transfer of property must be duly qualified as an agreement under Article 5, point (c), requiring the completion of the transport file on or before the end date. If the execution of a deed of transport is strictly necessary for the purposes of safety for the determination of ownership and property, the transfer of ownership of personal property may be done by the goddess. In the event that the BTA accounts for the transfer of personal and real estate without the obligation to carry out a deed of transport, the BTA must be interpreted as a transport duty and a stamp duty, in accordance with Article 23, which can be levied on that instrument. [Declaration. – There is no levy on a memorandum or memorandum sent by the broker or representative to his client, which evaluates the purchase or sale on the basis of such an investor`s guarantee or futures contract on which the customs duty is paid under Section 51A.] (a) the purchase or sale of goods or goods only, since it is not an agreement or agreement that can be decousable under derinse (d), registration (e), registration (f) or registration (g) of this article or a taxable note or memorandum under Section 43; [To the extent that an appropriate stamp duty is paid on a registered contract for the sale of a property considered transport and a transport deed is then carried out without modification, such a promotion is treated as another instrument in accordance with Section 4 and the obligation of one hundred rupees is charged.] (a) Evaluation of the assessment done only for information provided by a party, and not in any way mandatory between the parties either by agreement or enforcement.