https://www.taxtmi.com/caselaws?id=156142 The Madras HC held that Section 31 of the Tamil Nadu General Sales Tax Act, 1959 and Rule 31(2) do not impose a condition precedent requiring an assessee to obtain an endorsement from the assessing authority before the appellate authority can receive a stay petition or appeals. The assessing authority's insistence on prior endorsement and return of the papers was found to be unwarranted under the statutory scheme. The assessee was therefore entitled to have the appeals and stay applications received and considered on merits without that precondition. en-us Wed, 17 Jan 1990 00:00:00 +0530 Sat, 14 Sep 2013 12:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156142 The Madras HC held that Section 31 of the Tamil Nadu General Sales Tax Act, 1959 and Rule 31(2) do not impose a condition precedent requiring an assessee to obtain an endorsement from the assessing authority before the appellate authority can receive a stay petition or appeals. The assessing authority's insistence on prior endorsement and return of the papers was found to be unwarranted under the statutory scheme. The assessee was therefore entitled to have the appeals and stay applications received and considered on merits without that precondition. Case-Laws VAT and Sales Tax Wed, 17 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156142