TMI Blog1971 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Commercial Taxes. The matter relates to the year 1967-68. For the earlier year, we are told that a similar turnover was considered by the Tribunal, which was of opinion that the transactions amounted to lending and they were not sales. When the appeal in respect of the year 1967-68 is pending, we do not think it desirable and necessary to deal with the matter under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause a tax case has been filed by the department, it does not mean it acts as a kind of stay of operation of the order of the Tribunal. So long as that order of the Tribunal is not set aside, the Appellate Assistant Commissioner is bound to give effect to it, and if he fails to do it and by-passes it on the ground that the department has filed an appeal, it will be really a contempt of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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