1982 (5) TMI 168 - HC - VAT and Sales Tax

Summary

The petition challenged an order of the Sales Tax Tribunal directing a stay application to be heard by a two-member Bench due to the amount of tax involved. The High Court ruled that the restriction of a two-member Bench applies only to appeals, not stay applications. The order of the Tribunal was quashed, and the stay application was to be decided by a single member.