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2017 (9) TMI 948 - HC - VAT and Sales TaxMaintainability of appeal - Interpretation of Statute - Section 19 (2) (ii) of TNVAT Act - Held that: - the State is in the process of preferring Appeals, by re-presenting the Appeal papers and the Appeals are yet to be numbered. The settled legal position being that, mere pendency of the Appeal(s), without interim order(s), will not amount to the grant of stay of the order(s) passed by the Lower Court or Lower Forum - In the instant cases, it appears that the Appeals filed by the State are yet to be numbered. Therefore, this Court is inclined to issue appropriate direction in these Writ Petitions, however, leaving it open to the respondent to pursue their Appeals.
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