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2013 (3) TMI 183 - ALLAHABAD HIGH COURTTreating the utilization of the towers for installing antenas as a transfer of right to use goods for valuable consideration - revisionist was granted stay of 50% of the tax imposed whereas in further appeal to the tribunal stay to the extent of 85% of the tax imposed has been granted - Held that:- The tribunal while considering the stay application have not looked into the prima-facie merits of the case and have disposed of the stay matter only on the basis of the financial condition of the revisionist as for grant of interim protection prima-facie merits of the case are necessary to be considered. According to assessee in allowing use of the tower for the purpose of installation of antenas there is no transfer of any right in any goods in as much as it has been held by different High Courts that towers which have been erected and are permitted to be used for the purpose are not goods - As this aspect definitely needs consideration by the appellate authority and there may be sufficient good chance of success of the revisionist & the tribunal as well as the appellate authority in deciding the interim stay application have not taken into consideration the prima-facie merits of the above argument the revision is disposed of with the direction to the appellate authority to proceed and decide the pending appeal of the assessee in accordance with law as expeditiously within a period of one month from the date of this order.
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