https://www.taxtmi.com/caselaws?id=159363 Interim stay of assessment proceedings will be granted only where the applicant shows a prima facie case and the balance of convenience favours intervention. The exemption claim under the Rajasthan sales tax regime had not been placed before the District Level Screening Committee, and the eligibility certificate was confined to exemption under the Central Sales Tax Act. The stay application also omitted that the assessing authority had already rejected the claim. On those facts, no prima facie entitlement was shown and the balance of convenience did not justify interference; the request for stay was rejected. en-us Fri, 28 Mar 1997 00:00:00 +0530 Fri, 22 Nov 2013 15:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159363 Interim stay of assessment proceedings will be granted only where the applicant shows a prima facie case and the balance of convenience favours intervention. The exemption claim under the Rajasthan sales tax regime had not been placed before the District Level Screening Committee, and the eligibility certificate was confined to exemption under the Central Sales Tax Act. The stay application also omitted that the assessing authority had already rejected the claim. On those facts, no prima facie entitlement was shown and the balance of convenience did not justify interference; the request for stay was rejected. Case-Laws VAT and Sales Tax Fri, 28 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159363