TMI Blog2014 (12) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- the applicant has strong prima facie case and it is entitled to absolute stay during pendency of the appeal. In view of the above, the impugned order of the Tribunal dated 7.11.2014 is hereby set aside. It is further provided that there shall be complete stay during the pendency of the appeal. Since the revisionist is a Government Company, I am of the opinion that it is not required to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs dated 30.6.2014, held the company liable to tax under U.P. Value Added Tax Act, 2008 on entire purchases of modem, GSM phones, data cards, scrap etc. and to entry tax under the provisions of U.P. Tax on Entry of Goods into Local Areas Act, 2007 on telecom goods, D.G. set, air conditioner, cable etc. Aggrieved by these orders, the revisionist preferred two separate First Appeals. It also applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anting complete stay. It is pointed out that the demand raised against the revisionist has no legs to stand, in view of the decision of the Apex Court in the case of Bharat Sanchar Nigam Ltd. vs. Union of India reported in (2006) 3 SCC 1 as well as the decision of the Apex Court in the case of Idea Mobile Communication vs CCE Customs (2011) 12 SCC 608, wherein it was held that the rental of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts very fairly accepted that the Tribunal while refusing to grant complete stay, did not advert to the plea of the revisionist regarding strong prima facie case in its favour, nor took into consideration various judgements of the Apex Court on the point. He also does not dispute that in identical circumstances for the Assessment Year 2008-09, Trade Tax Revision No.33 of 2014 filed by the revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided that there shall be complete stay during the pendency of the appeal. Since the revisionist is a Government Company, I am of the opinion that it is not required to furnish any security. Accordingly, both the revisions are allowed, with the direction to the appellate authority to decide the appeals expeditiously, preferably within a period of two months from the date of production of certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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