https://www.taxtmi.com/caselaws?id=159442 Interim protection against coercive recovery was justified where the assessee showed a prima facie case, balance of convenience, and likely irreparable injury pending appeal. The Tribunal also treated the absence of reasons in the stay rejection order as significant, because a stay refusal must disclose a reasoned basis. The dispute concerned whether hydrogenated vegetable oil could fall within edible oil exemption notifications and whether the resulting levy and anti-evasion action were sustainable. The impugned recovery steps were therefore kept in abeyance until the appeals were decided, while the merits of classification and exemption were left open. en-us Sat, 19 Apr 1997 00:00:00 +0530 Mon, 25 Nov 2013 15:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159442 Interim protection against coercive recovery was justified where the assessee showed a prima facie case, balance of convenience, and likely irreparable injury pending appeal. The Tribunal also treated the absence of reasons in the stay rejection order as significant, because a stay refusal must disclose a reasoned basis. The dispute concerned whether hydrogenated vegetable oil could fall within edible oil exemption notifications and whether the resulting levy and anti-evasion action were sustainable. The impugned recovery steps were therefore kept in abeyance until the appeals were decided, while the merits of classification and exemption were left open. Case-Laws VAT and Sales Tax Sat, 19 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159442