https://www.taxtmi.com/caselaws?id=120054 Amounts paid as turnover tax and entry tax under the relevant sales tax regime, and in response to the original tax demand, were treated on a prima facie basis as tax payments rather than mere deposits. At the stay stage, the Tribunal found that such payments could support complete waiver of predeposit where they were made under the governing notification and clarification, and it saw no apparent defect because entry tax was paid at the time of sale rather than removal of goods. Interim stay was therefore granted and no predeposit was required pending appeal. en-us Wed, 28 Jun 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120054 Amounts paid as turnover tax and entry tax under the relevant sales tax regime, and in response to the original tax demand, were treated on a prima facie basis as tax payments rather than mere deposits. At the stay stage, the Tribunal found that such payments could support complete waiver of predeposit where they were made under the governing notification and clarification, and it saw no apparent defect because entry tax was paid at the time of sale rather than removal of goods. Interim stay was therefore granted and no predeposit was required pending appeal. Case-Laws Central Excise Wed, 28 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120054