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2015 (1) TMI 1402 - HC - VAT and Sales TaxLevy of Value Added Tax and Entry Tax - case of petitioner is that this writ petition has been filed directly without taking recourse to the remedy available u/s 46(5) of M.P. VAT Act and by contending MP VAT Act is highly discriminatory and ultra vires to the constitution - Held that:- During the course of hearing it now transpires that after filing of the petition an appeal has been filed before the competent authority under Section 46(5) of MP VAT Act along with application for waiver of pre deposit amount. Once the appeal is pending before the competent authority and question of waiver and stay of recovery is subjudice before the competent Appellate Authority it is not appropriate for us to interfere into the matter. On the appellant's depositing 10% of the amount as proposed by the impugned order within a period of 10 days from today before the Appellate Authority, the Appellate Authority shall take up the appeal for hearing.
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