TMI Blog2003 (12) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... State Appellate Forum (annexure P 10) against the order dated April 16, 2002 (annexure P 9), passed by S.L.C. (State Level Committee), where the question involved is, whether petitioner can be granted exemption from payment of sales tax on the goods manufactured by them in their industrial unit, the sales tax (commercial tax) authorities have attached the properties of the petitioner for non-paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to dispose of this petition by giving certain directions as mentioned infra. 4.. In my considered opinion, in a case like the one, the proper course is to direct the State Appellate Forum (respondent No. 4) to decide the appeal (annexure P 10) filed by the petitioner against the order of S.L.C. within the shortest possible time. Indeed, it is really a matter of concern that the appeals are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rao Sugar Company Ltd. v. State of Madhya Pradesh), I find this case to be slightly distinguishable on facts and secondly, the reliance placed by me on a decision reported in (1992) 25 VKN 426 (Karnataka Explosives Limited v. Sales Tax Officer) being later in point of time has to be preferred inasmuch as the same is directly on the issue involved in this case. 6.. Accordingly and in view of afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er safeguarding the interest of Revenue to the extent of the liability of tax which is subject-matter of impugned demand notice (annexure P 19). This will be done within one month. 5.. The petitioner will also furnish written undertaking in favour of concerned Commercial Tax Officer that they shall abide by the orders passed by the appellate authority and in the event of decision going against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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