Interim stay on disputed VAT recovery granted pending first appeal, subject to partial deposit within three weeks.

Collection of the balance disputed tax under the A.P. VAT Act was stayed pending disposal of the first appeal, with the stay made conditional on deposit of 25% of the disputed tax, after giving credit for the amount already paid, within three weeks. The interim protection preserved the taxpayer's position during the appellate process while requiring partial compliance as a precondition for restraint on recovery.

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Issues: Whether collection of the balance of disputed tax under the A.P. VAT Act could be stayed pending disposal of the first appeal, subject to deposit of a portion of the disputed tax.

Outcome: The writ petition was disposed of by granting interim stay of collection of the balance disputed tax pending the first appeal, subject to deposit of 25% of the disputed tax less the amount already paid within three weeks.

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