https://www.taxtmi.com/caselaws?id=157421 Section 21(6-A) of the Andhra Pradesh General Sales Tax Act, 1957 bars stay only of payment of tax and penalty due under specified appellate or revisional orders, and it does not extend to every interim or interlocutory relief. The Sales Tax Appellate Tribunal therefore retained jurisdiction to stay further proceedings arising from an appellate remand, because those proceedings were not for recovery of tax or penalty. The statutory restriction could not be enlarged by implication, and the earlier Division Bench ruling was confined to its facts. The stay order was consequently valid and not without jurisdiction. en-us Mon, 20 Jun 1994 00:00:00 +0530 Sat, 05 Oct 2013 14:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157421 Section 21(6-A) of the Andhra Pradesh General Sales Tax Act, 1957 bars stay only of payment of tax and penalty due under specified appellate or revisional orders, and it does not extend to every interim or interlocutory relief. The Sales Tax Appellate Tribunal therefore retained jurisdiction to stay further proceedings arising from an appellate remand, because those proceedings were not for recovery of tax or penalty. The statutory restriction could not be enlarged by implication, and the earlier Division Bench ruling was confined to its facts. The stay order was consequently valid and not without jurisdiction. Case-Laws VAT and Sales Tax Mon, 20 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157421