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TMI Blog2015 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... by Ratan Samal Associates. For the Respondents : V.P. Malvankar, "A" Panel Counsel,. By these six petitions under article 226 of the Constitution, the petitioners have challenged common order dated July 8, 2013, passed by the Maharashtra State Sales Tax Tribunal (hereinafter referred to as "the Tribunal") under section 26(6) of the Maharashtra Value Added Tax Act, 2002 in respect of stay s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue in raising the demand has also included the value of bitumen emulsion imported as a part of the import of bitumen for levy of tax. It is the case of the petitioners that bitumen emulsion is a product distinct and different from bitumen and, therefore, cannot be included in the value of bitumen. In support reliance is placed upon the decision of the Madhya Pradesh High Court in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal ought not to have directed the petitioner to deposit the amount of 30 per cent of the total dues; (ii) In any event, the issue being debatable, the quantum of penalty imposed by the assessing officer should have been dispensed with completely for grant of stay; and (iii) Though the issue of financial hardship was raised, the Tribunal has not considered the same in the impugned order. The dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts due has not excluded the penalty amount. In cases where the issue is debatable and warrants a stay, then in such cases normally the penalty amount should not be taken into account for the purposes of deciding the amounts to be deposited. In case while granting stay of the order appealed against the appellate authority is of the view that some amount of penalty should also be deposited, then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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