https://www.taxtmi.com/caselaws?id=159934 The amendment restricting stay powers under section 36 of the Tamil Nadu General Sales Tax Act was upheld as valid, since the right of appeal is statutory and the appellate remedy itself remained intact. The Tribunal nevertheless retained incidental and ancillary power to entertain stay applications in appropriate cases because such powers survive unless expressly excluded. Sections 36(3)(iii) and 39-A(3) were not treated as independent sources of interim stay jurisdiction. For disputes and assessment orders arising before 8 May 1997, the unamended section 36(5) continued to apply; later cases were governed only by the limited incidental power recognised by the Court. en-us Fri, 18 Dec 1998 00:00:00 +0530 Thu, 05 Dec 2013 17:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159934 The amendment restricting stay powers under section 36 of the Tamil Nadu General Sales Tax Act was upheld as valid, since the right of appeal is statutory and the appellate remedy itself remained intact. The Tribunal nevertheless retained incidental and ancillary power to entertain stay applications in appropriate cases because such powers survive unless expressly excluded. Sections 36(3)(iii) and 39-A(3) were not treated as independent sources of interim stay jurisdiction. For disputes and assessment orders arising before 8 May 1997, the unamended section 36(5) continued to apply; later cases were governed only by the limited incidental power recognised by the Court. Case-Laws VAT and Sales Tax Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159934