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2010 (12) TMI 1089 - HC - VAT and Sales TaxWhether the Tribunal has considered the question as to whether or not a prima facie case has been made out and that merely because the Tribunal has referred to the issue of undue hardship, is no reason for the court to interfere when there is otherwise no infirmity in the impugned order of the Tribunal? Held that:- When the Tribunal, while arriving at its conclusion has taken into consideration both relevant as well as extraneous material, it is not possible to state as to what extent the mind of the Tribunal has been influenced one way or the other by such extraneous material. In the circumstances, the impugned order of the Tribunal insofar as the same pertains to the stay applications filed by the petitioner, stands vitiated as having been passed on the basis of irrelevant and extraneous material and as such, cannot be sustained. For the foregoing reasons, the petition succeeds and is accordingly allowed.
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