TMI Blog2010 (5) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... fer any loss or further that the balance of convenience is not in its favor - matter remanded to the Additional Commissioner, (Appeals) NOIDA before whom the revisionist's appeal No. 75 of 2010 is pending consideration to consider and decide the same expeditiously - revision allowed by way of remand. - Trade Tax Revision No. 374 of 2010 - - - Dated:- 27-5-2010 - PANKAJ MITHAL, J. Bharatji Agrawal and Piyush Agrawal for the Petitioner. JUDGMENT Pankaj Mithal, J. Heard Sri Bharat Ji Agrawal, Senior Advocate assisted by Sri Piyush Agrawal, learned Counsel appearing for the applicant revisionist and learned Standing Counsel for the respondent. 2. The Assessing Authority for the Assessment Year 20.7.2008 determined th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven by the revisionist. The revisionist in the process provides 'Child Parts' to such suppliers which are returnable to the revisionist along with parent parts by the suppliers. In this connection, there is an agreement between the two which clearly indicates that no sale of the 'Child Parts' take place and as such there is no transfer of the 'Child Parts' and accordingly, the value of such 'Child Parts' which are returned to the revisionist by the suppliers with the parent parts is not liable to be included in the taxable turnover. 7. In Moriroku UT India (P) Ltd. v. State of U.P. and others, 2008 U.P.T.C-306 in a similar kind of controversy the Apex Court observed that the definition of sale under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes, Lucknow, 2009 N.T.N. (Vol. 40) - 67 this Court while dealing with the prima facie merits of the case under U.P. Tax on Entry of Goods in the Local Area Act, 2007 where the Tribunal had granted interim stay only to the extent of 80% of disputed tax, granted full stay as there was clear evidence to establish that disputed tax was not to be charged or paid. In the said case the Tribunal had granted stay to the extent of 80% and the balance of 20% was stayed by this Court with the direction for early disposal of the appeal. 10. The Division Bench of this Court in I.T.C Ltd. v. Commissioner (Appeals), Cus. St C. Ex., Meerut-I 2005 (184) E.L.T. 347 (All.) held that grant of interim relief mere on the asking of the party is not proper a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial crises in making the payment. It has also been submitted that in the previous year also the revisionist was aggrieved by the grant of partial stay of the 70% of the disputed tax but the revisionist could not challenge the same and pray for full stay as immediately without allowing any opportunity to it file any revision, the disputed amount of tax had been realised. 13. It is well recognized vide Moot Chand Yadav and another v. Raza Buland Sugar Co. Ltd., Rampur and others, 1983 (1) LCD 109 that where a statutory appeal has been entertained or admitted for consideration and the order impugned is likely to visit the party with civil consequences judicial approach requires that during the pendency of the appeal the operation of such o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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