Interim stay on tax recovery granted where prior deposit was treated as sufficient security pending final hearing.

The Tribunal treated the deposited amount as sufficient security for interim protection and stayed recovery of the remaining demand pending final disposal of the appeal. It noted that the merits, including whether the contracts were composite contracts or separable supply and service contracts, remained contentious and required adjudication at the final hearing. On that basis, the balance demand was not enforced during the appeal.

---

---

Issues: Whether the amount already paid by the appellant was sufficient deposit to justify stay of recovery of the remaining demand pending final hearing of the appeal.

Analysis: The dispute on merits, including the characterization of the contracts as composite contracts or as separable supply and service contracts, was held to be contentious and fit for determination at the final hearing. For the purpose of interim relief, the Tribunal considered the amount already deposited by the appellant to be adequate security against the remaining demand.

Conclusion: Stay of recovery of the remaining amount was granted pending disposal of the appeal.

Ratio Decidendi: Where the amount already deposited is considered sufficient for interim protection, recovery of the balance demand may be stayed until final adjudication.

---