Goodwill value not transferable as separate asset under stamp duty law; no additional duty levied.

The Administrative Court allowed the taxpayer's claim to avoid additional stamp duty on goodwill transferred with real estate. The taxpayer argued that goodwill is an inseparable part of the property and cannot be treated as separate movable assets under the Stamp Duty Act. The court agreed, ruling that goodwill lacks independent legal existence and thus does not trigger separate duty liability.