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    <title>2013 (12) TMI 331 - BOMBAY HIGH COURT</title>
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    <description>At the interim stay stage, the Bombay High Court treated the dispute over Rule 53(6)(b) of the Maharashtra Value Added Tax Rules, 2005 as a question of legal interpretation and held that deposit attributable to penalty should not be insisted upon for stay. The Court modified the impugned directions by limiting the pre-deposit to 25% of the disputed tax amount only, while leaving the merits of the rule interpretation to the appellate authority. It also directed that the appeal be decided expeditiously after such deposit.</description>
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    <pubDate>Mon, 11 Nov 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=240666</link>
      <description>At the interim stay stage, the Bombay High Court treated the dispute over Rule 53(6)(b) of the Maharashtra Value Added Tax Rules, 2005 as a question of legal interpretation and held that deposit attributable to penalty should not be insisted upon for stay. The Court modified the impugned directions by limiting the pre-deposit to 25% of the disputed tax amount only, while leaving the merits of the rule interpretation to the appellate authority. It also directed that the appeal be decided expeditiously after such deposit.</description>
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      <pubDate>Mon, 11 Nov 2013 00:00:00 +0530</pubDate>
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