TMI Blog2019 (6) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... ery of the balance amount is granted, subject to the condition that the petitioner deposits with the concerned authority, 25% of the demand in addition to the 25% already paid. This amount shall be paid within a period of six (06) weeks. Upon such payment, the petitioner shall have the benefit of stay pending disposal of the appeal before the Tribunal - Petition allowed - decided in favor of petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand at the time of filing the first appeal before the VAT Appellate Tribunal. The issue involved is the classification and the rate of tax applicable. Therefore, we are of the view that the rejection of the stay application outright, is not proper. At the most, the petitioner could have been imposed with some conditions. 4. In view of the above, the Writ Petition is allowed, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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