TMI Blog2010 (1) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards sales tax dues, when the Appeal with regard to exemption was also pending before the same Tribunal as it would have substantially affected the quantum of sales tax dues, interest and penalty? 2. Whether in view of order of the VAT Tribunal dt. 3.7.09 allowing the claim for exemption, the appeal should be restored to the VAT Tribunal to consider the total effect on liability for tax penalty and interest? 3. Whether the Tribunal erred in relying on the disclosure in income tax proceedings of ₹ 18 lakhs on basis that stock was more than on books though the said disclosure in income tax proceedings had no basis for deciding the Sales Tax Appeal as held in several cases by High Courts, and addition under Income-tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - was determined as payable on account of tax, interest and penalty. The appellant raised the contention that it was entitled to exemption under sec. 49(2)-Entry 175 as new industry which issue was pending before the authorities. The Assistant Commissioner negatived all the contentions raised by the appellant including the issue relating to exemption. 4. Being aggrieved by the said order of the Assistant Commissioner, the appellant preferred second appeal against the assessment, penalty and interest being Second Appeal No. 705 of 2001. The VAT Tribunal, by its judgment and order dated 16.6.2009 dealing with assessment and penalty orders dismissed the appeal. As a result of the said appellate order, the total dues payable came to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed an order on 16.6.2009 and dealt with all the issues which are raised by the appellant. She has further submitted that another order was passed by the Tribunal on 30.7.2009 issuing certain directions to the Sales Tax authorities with regard to determination of the issue of exemption. The Department is contemplating to file an appeal before this court and hence the said issue has still not been decided. In any case, as and when the said issue is decided, necessary effect would be given. However, that would not make the appellant entitled to get this Appeal admitted. 8. Having considered the rival submissions and having gone through the orders passed by the authorities below, we are of the view that both the appellate authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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