2009 (6) TMI 473

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..... to 16-6-2005 and is also contesting the penalty. Held that – in the light of section 80 and the appellant was not a commercial concern and, therefore, tax was not leviable prior to 16.6.2005, waive the requirement of pre-deposit and allow stay application. - ST/182 OF 2008 - S/760/WZB (AHD.) OF 2009 - Dated:- 9-6-2009 - B.S.V. MURTHY, TECHNICAL MEMBER AND ASHOK JINDAL, JUDICIAL MEMBER Vip .....

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..... nt is not a commercial concern and, therefore, tax was not leviable prior to 16-6-2005 and is also contesting the penalty. 2. The learned chartered accountant Shri Vipul Khandhar, submits that they have a good case for the period prior to 16-6-2005 being an individual proprietor and not conversant with the nuances law and also in view of the changes made in the law regarding the definition of 'c .....

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