https://www.taxtmi.com/caselaws?id=155520 The High Court of Andhra Pradesh clarified that the Tribunal retains the power to grant stay in appeals concerning assessment years before 1st July, 1985, despite the introduction of restrictions through Amendment Act 18 of 1985. The Court emphasized that this power is inherent to the Tribunal's substantive authority in hearing appeals and should not be retrospectively removed without clear legislative intent. Consequently, the Tribunal's incidental power to grant stay for relevant cases was upheld, underscoring the significance of maintaining this authority in the appeal process. en-us Thu, 11 Jun 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155520 The High Court of Andhra Pradesh clarified that the Tribunal retains the power to grant stay in appeals concerning assessment years before 1st July, 1985, despite the introduction of restrictions through Amendment Act 18 of 1985. The Court emphasized that this power is inherent to the Tribunal's substantive authority in hearing appeals and should not be retrospectively removed without clear legislative intent. Consequently, the Tribunal's incidental power to grant stay for relevant cases was upheld, underscoring the significance of maintaining this authority in the appeal process. Case-Laws VAT and Sales Tax Thu, 11 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155520