2016 (10) TMI 288

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..... .M. Joseph, CJ. Revisionist call in question the order passed by the Commercial Tax Tribunal. By the impugned order, the Tribunal has affirmed the order passed by the First Appellate Authority, by which the latter Authority had imposed condition of deposit of 50% of the tax and granted stay regarding the rest 50%. 2. We heard Mr. S.K. Posti, learned counsel appearing for the revisionist and Mr. .....

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..... nist's case appears to be an interim order passed by this Court in a Revision challenging the final decision and, therefore, the learned counsel for the revisionist would submit that, as a matter of propriety, the Tribunal should have followed the same and granted stay of collection of 75% of the tax due, which was what was done in that case. The substantial questions of law, which are seen framed .....

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..... ction 2 explanation II (i) of U.P. Trade Tax Act and section 2 (50) explanation 3 is identical and already been interpreted and decided by this Hon'ble Court"? 5. We do not think that the revisionist, in regard to the interim order passed by the Tribunal refusing to interfere with the interim order of conditional stay granted by the First Appellate Authority, has made out any substantial question .....

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