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TMI Blog2024 (11) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... a question of law for the purpose of admission. But while passing the order, it has made a stay of recovery, subject to condition of depositing 10% of the tax due. The language may be a little misleading, but the very purpose is of depositing 10% of the tax due, as a pre-condition for admission in stay, which is in consonance with Section 18 (A) (5) of the CST Act. Thus, it is clear that the admission of appeal would be subject to pre-deposit of 10% of the tax, which has been directed by the VAT Appellate Tribunal. The order, therefore, does not warrant any interference. The writ petitions are dismissed. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: For the Petitioner(s) UOI : Mr. Sourab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the appellant is a dealer u/s 2 (b) of the CST Act, 1956, falling in exemption of Explanation no. 2 of Section 2 (b) and is liable to pay CST in respect of inter-state outward transactions not supported by mandatory F forms, u/s 9 (2) read with Section 6 (A), 6 A of CST Act read with Section 29 (3) of the PVAT Act, 2005 ? ADMITTED, to be heard inter-alia in the above said point on 13.05.2022 on the legal and factual issues involves. Meanwhile the recovery of the demand raised shall remain stayed subject to appellant/applicant depositing 10% of the tax due of the assessment year in dispute, in this case within a period of two months, after the receipt of certified copy of this order. The superintendent shall ensure the supply of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds local or central sales tax in other States on the same goods, pass an order of stay subject to such terms and conditions as it thinks fit, and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal. Explanation . For the purposes of this section and sections 20, 21, 22 and 25, highest appellate authority of a State , with its grammatical variations, means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax law of a State, by whatever name called. 6. Thus, from above, it is clear that the admission of appeal would be subject to pre-deposit of 10% of the tax, which has been directed by the VAT Appellate Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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