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2000 (7) TMI 952

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..... tax of Rs. 16.98 lakhs pending disposal of T.R.C. filed by the petitioner against the order of the Appellate Tribunal in T.A. No. 776 of 1995. That appeal was filed questioning the order passed by the Deputy Commissioner (CT), Secunderabad Division, revising the assessment made for the year 1993-94 in exercise of the powers under section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957. The .....

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..... that the petitioner failed to produce proof that the goods have been subjected to tax under the APGST Act, in the hands of Sanskrut Comfort Systems Ltd. Aggrieved by the order of the Tribunal, the petitioner preferred a tax revision case. The T.R.C. is pending in this Court. In the revision case, the finding of the Tribunal that there is no proof to the effect that the goods have already suffered .....

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..... extraordinary jurisdiction under article 226, this Court can grant stay and it is a fit case to direct stay. In other words, the petitioner by invoking the jurisdiction under article 226, is bidding the High Court to do what it is forbidden to do under the statute. 2.. Viewed from another angle, the petitioner wants a mandamus to be issued to interdict the sales tax authorities from collecting t .....

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