2013 (3) TMI 472

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..... from 01/04/2005 by virtue of the provisions of the Kerala Finance Act, 2012 against conditional stay orders - Held that:- A reading of this order shows that the appellate authority has not dealt with any one of the contentions raised by the petitioner. It is on that basis that the conditional order has been passed thus it discloses total non application of mind & need to be set aside. Directi .....

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..... credit was denied. Aggrieved by the assessment orders, petitioner filed Exts.P3 and P4 appeals accompanied by Exts.P5 and P6 stay petitions. In the appeals and the stay petitions reliance was placed on the the sixth proviso to Section 6(5) of the KVAT Act, which was given retrospective effect from 01/04/2005 by virtue of the provisions of the Kerala Finance Act, 2012. On Exts.P5 and P6, Ext.P8 o .....

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