https://www.taxtmi.com/caselaws?id=154730 Interim stay of recovery of a long-standing sales tax demand was refused because the assessee showed no clear jurisdictional error, patent illegality, or other basis for interference with the Tribunal's discretion. The demand had arisen from reassessment proceedings under section 18(1) of the Bihar Sales Tax Act, and the revision was already pending before the Tribunal, which had declined stay for the relevant assessment years. The Court held that substantial tax dues alone did not justify interim protection where the dues were not shown to be disproportionate to the assessee's business or financial standing. It reiterated that stays against recovery of indirect taxes should be granted sparingly in fiscal matters. en-us Fri, 26 Sep 1986 00:00:00 +0530 Mon, 26 Aug 2013 17:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154730 Interim stay of recovery of a long-standing sales tax demand was refused because the assessee showed no clear jurisdictional error, patent illegality, or other basis for interference with the Tribunal's discretion. The demand had arisen from reassessment proceedings under section 18(1) of the Bihar Sales Tax Act, and the revision was already pending before the Tribunal, which had declined stay for the relevant assessment years. The Court held that substantial tax dues alone did not justify interim protection where the dues were not shown to be disproportionate to the assessee's business or financial standing. It reiterated that stays against recovery of indirect taxes should be granted sparingly in fiscal matters. Case-Laws VAT and Sales Tax Fri, 26 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154730