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    <title>1994 (12) TMI 301 - KERALA HIGH COURT</title>
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    <description>The High Court will not interfere with a discretionary conditional stay order unless the discretion is shown to be manifestly wrong, perverse, arbitrary, or vitiated by non-application of mind. Where the Sales Tax Appellate Tribunal granted a stay of recovery of disputed tax on conditions, the single Judge found the order to be supported by the surrounding circumstances and not arbitrary or mechanical. On appeal, no manifest error or perversity was established, so interference was unwarranted and the challenge failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=157939</link>
      <description>The High Court will not interfere with a discretionary conditional stay order unless the discretion is shown to be manifestly wrong, perverse, arbitrary, or vitiated by non-application of mind. Where the Sales Tax Appellate Tribunal granted a stay of recovery of disputed tax on conditions, the single Judge found the order to be supported by the surrounding circumstances and not arbitrary or mechanical. On appeal, no manifest error or perversity was established, so interference was unwarranted and the challenge failed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 14 Dec 1994 00:00:00 +0530</pubDate>
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