Memorandum of entry in gujarat

In Gujarat state, a firm availed credit facility of Rs 97.00 lakh limit including cash credit of 20 lacs and term loan of 77 lakh. Therafter additional term loan of 8.75 lakh was sanctioned. Thereafter term loan of 77 lakh was closed and cash credit limit was enhanced from 20 lakh to 150 lakh. Original MOE was done for 97 lac in SR office then next MOE was done for 8.75 lakh. Thus total charge created in SR office for 105.75 lakh and accordingly stamp duty n registration was paid. Now after closure of term loan, MOE to be registered of how much amount for enhance d limit??? What stamp duty has to be paid???