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TMI Blog2019 (5) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner : MR BHASKAR REDDY VEMIREDDY For The Respondent : GP FOR COMMERCIAL TAX TG COMMON ORDER: (per V. Ramasubramanian, J) The Andhra Pradesh Tourism Development Corporation Limited has come up with these Writ Petitions, challenging an order passed by the Additional Commissioner (State Tax) rejecting the application for stay of collection of the disputed tax under the Entertainment Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of prima facie case. But the question of prima facie case alone is not the sole criteria for determining the eligibility of an assessee to stay pending disposal of the appeal. 5. In this case, the petitioner is the Tourism Development Corporation wholly owned by the State of Andhra Pradesh. The period in respect of which tax has been levied, was a period when the State was a combined State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. As we have pointed out above, even if the statutory appeals are ultimately dismissed and the Assessment Order confirmed, the liability of the petitioner/Corporation may have to be shared by the Telangana Tourism Development Corporation. Therefore, considering the dire financial straits into which the petitioner is placed, we are of the view that some leniency should be shown to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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