https://www.taxtmi.com/caselaws?id=159681 A stay granted by the Joint Commissioner for the first appeal under the Andhra Pradesh General Sales Tax Act did not continue automatically into a second appeal before the Sales Tax Appellate Tribunal. Continuation of stay during the Tribunal stage depended on a fresh application and a specific extension order under section 19(2-C). In the absence of such an order, there was no statutory bar to recovery of the disputed tax, and the demand notice remained valid. The legal point is that a first-appeal stay does not by itself carry forward to the second appellate stage. en-us Thu, 24 Dec 1998 00:00:00 +0530 Fri, 29 Nov 2013 14:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159681 A stay granted by the Joint Commissioner for the first appeal under the Andhra Pradesh General Sales Tax Act did not continue automatically into a second appeal before the Sales Tax Appellate Tribunal. Continuation of stay during the Tribunal stage depended on a fresh application and a specific extension order under section 19(2-C). In the absence of such an order, there was no statutory bar to recovery of the disputed tax, and the demand notice remained valid. The legal point is that a first-appeal stay does not by itself carry forward to the second appellate stage. Case-Laws VAT and Sales Tax Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159681