https://www.taxtmi.com/caselaws?id=154009 Section 10(6) of the U.P. Sales Tax Act was construed to give the Tribunal discretion over both admission of a stay application and the extent of stay granted. The requirement of depositing one-third of the disputed tax was treated as a threshold for entertaining the application on merits, subject to waiver or relaxation for special reasons. On that reading, waiver of the deposit condition did not make stay of the entire disputed tax automatic, and the Tribunal could limit stay to only part of the amount in dispute. en-us Thu, 28 Jan 1982 00:00:00 +0530 Fri, 02 Aug 2013 18:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154009 Section 10(6) of the U.P. Sales Tax Act was construed to give the Tribunal discretion over both admission of a stay application and the extent of stay granted. The requirement of depositing one-third of the disputed tax was treated as a threshold for entertaining the application on merits, subject to waiver or relaxation for special reasons. On that reading, waiver of the deposit condition did not make stay of the entire disputed tax automatic, and the Tribunal could limit stay to only part of the amount in dispute. Case-Laws VAT and Sales Tax Thu, 28 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154009